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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 23 March 2011 (see the update index for all updates)

Section Details of update
Main Contents The name of DT2100 has changed from Particular agreements: Agreement/non-agreement to Scope of this guidance 
DT2100 The name of this page has changed and the first line has been amended to say that the list of countries is in the last part of this guidance
DT3000 Bahamas: Agreements - updated
DT4700 Cayman Islands: Agreements - updated
DT4701 Cayman Islands: Residence - New page
DT4702 Cayman Islands: Pensions - New page
DT6852 Falkland Islands: Admissible taxes - updated
DT7750 Georgia: Agreement - updated
DT7753 Georgia: Dividends - updated
DT8150 Gibraltar: Agreements - updated
DT8600 Guernsey: Agreement - updated
DT8609 Guernsey: Pensions - new page
DT9200 Hong Kong: Agreement - updated
DT9201 Hong Kong: Admissible taxes - updated
DT9202 Hong Kong: Personal allowances - page deleted
DT9203 Hong Kong: Dividends - new page
DT9204 Hong Kong: Interest - new page
DT9205 Hong Kong: Underlying tax - Information now at DT9209
DT9206 Hong Kong: Royalties - new page
DT9207 Hong Kong: Pensions - new page
DT9209 Hong Kong: Underlying tax - formerly DT9205
DT9210 Hong Kong: Air transport - updated
DT9211 Hong Kong: Shipping transport - new page
DT9216 to DT9221 Hong Kong: Articles - pages deleted
DT9950 Isle of Man: Agreements - updated
DT9959 Isle of Man: Pensions - new page
DT10750 Jersey: Agreements - updated
DT10758 Jersey: Pensions - new Page
DT14000 Netherlands: Agreements - updated
DT14001 Netherlands: Persons covered - new page
DT14002 Netherlands: Admissible and inadmissible taxes - updated
DT14003 Netherlands: Source - page deleted
DT14004 Netherlands: Company residence - updated
DT14005 Netherlands: Dividends - updated
DT14007 Netherlands: Government and local - page deleted
DT14008 Netherlands: Employees - updated
DT14009 Netherlands: Offshore activities - updated
DT14010 Netherlands: Elimination of double taxation - updated
DT14050 to DT14080 Netherlands: Articles - pages deleted
DT20300 Virgin Islands (British): Agreements - updated
DT20301 Virgin Islands (British): Unilateral relief - page deleted