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HMRC internal manual

Double Taxation Relief Manual

HM Revenue & Customs
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Guyana: Underlying Tax

(1) Documents needed to support the underlying tax claim

The accounts showing the profits used to pay the dividend and the notice of assessment showing the final amount of tax payable on these profits will need to be sent to the Underlying Tax Group.

(2) Spared tax

The calculation of tax spared prepared by the Guyana company’s accountants should be sent to the Underlying Tax Group together with the certificate granting tax sparing status.