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HMRC internal manual

Double Taxation Relief Manual

From
HM Revenue & Customs
Updated
, see all updates

Double Taxation Relief Manual: recent changes

Below are details of the amendments that were published on 08 April 2010 (see the update index for all updates).

Section Details of update
   
DT1750 Non-residents: UK income: Partnerships - updated
DT8600 Guernsey: Agreement - updated re further agreement SI2009/3011
DT8606 Guernsey: Dividends - paragraph deleted relating to dividend declared on or before July 1993
DT8608 Guernsey: Exchange of information - updated re further agreement SI2009/3011
DT8651 Guernsey: Article 2: General definitions - updated paragraph (1)(l) the term ‘taxation authority’
DT8653 Guernsey: Article 4: Associated enterprise - Updated re further agreement SI2009/3011
DT8654A Guernsey: Article 5A: Pensions - New provisions from Jan 2010
DT8658A Guernsey: Article 9B:Mutual agreement procedure - New provisions from Jan 2010
DT8659 Guernsey: Article 10: Exchange of information -inserted further information re paragraph 2
DT9626A India: Article 27: Mutual agreement procedure - inserted information re UK/India Memorandum of understanding
DT9950 Isle of Man: Agreement - updated re further agreement SI2009/228
DT9958 Isle of Man: Exchange of information - updated re further agreement SI2009/228
DT10001 Isle of Man: Article 2: General definitions - updated paragraph (1)(l) the term ‘taxation authority’
DT10003 Isle of Man: Article 4: Associated enterprise - updated information applies for periods after 31 March 2010 in the United Kingdom
DT10004A Isle of Man: Article 5A: Pensions - New provisions from April 2009
DT10009B Isle of Man: Article 9C:Mutual agreement procedure - New provisions from April 2009
DT10010 Isle of Man: Article 10: Exchange of information -inserted further information re paragraph 2
DT10750 Jersey: Agreement - updated re further agreement SI2009/3012
DT10757 Jersey: Exchange of information - updated re further agreement SI2009/3012
DT10801 Jersey: Article 2: General definitions - updated paragraph (1)(k) the term ‘taxation authority’
DT10803 Jersey: Article 4: Associated enterprise - updated information for periods covered by new agreement SI2009/3012
DT10804A Jersey: Article 5A: Pensions - New provisions from January 2010
DT10809A Jersey: Article 9B:Mutual agreement procedure - New provisions from January 2010
DT10810 Jersey: Article 10: Exchange of information -inserted further information re paragraph 2
DT12652 Malawi: page deleted - information transferred to final paragraph DT12651
DT12653 Malawi: Admissible taxes updated
DT12758 Malaysia: Tax spared - information updated
DT12904 Malta: Resident - page deleted
DT18104 Switzerland: Partnership - information updated
DT19108 Turkey: Tax Sparing - information updated
DT19855A United States of America: State Taxes - Admissible and inadmissible unilaterally: Colorado - Minnesota: updated information on Kansas
DT19855C United States of America: State Taxes - Admissible and inadmissible unilaterally: Ohio - Wisconsin: updated information on Pennsylvania