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HMRC internal manual

Double Taxation Relief Manual

Double Taxation Relief Manual: recent changes

Below are details of the amendments that were published on 2 December 2009 (see the update index for all updates)

Section Details of update
DT5915 Danish Authority details updated
DT9875 Ireland: Admissible for credit updated
DT12569 Macedonia: New page - Underlying tax
DT13380+ Montenegro: New page
DT15600 Portugal: New page - Agreement
DT15604 Portugal :Students: New final paragraph
DT15605 Portugal: Tax Spared: Reference manual details updated
DT15606 Portugal: Relief from Portuguese tax: Information on forms updated
DT16660+ Serbia: New page