Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Double Taxation Relief Manual

HM Revenue & Customs
, see all updates

Guyane (French Guiana)

The comprehensive agreement with France (SI1968/1869) is extended by Article 2(l1)(b) to include Guyane.

See DT7250 et seq for further details of the agreement.