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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 4 January 2012 (see the update index for all updates)

Page Details of update
   
DT2170+ to DT2171 Ascension Island: Deleted and renumbered as DT2630 
DT2630+ to DT2631 Ascension Island: Inserted - pages previously at DT2170
DT4600 Canada: Minor amendments
DT4617 Canada: Updated - reference to IM1622 & IM1623 deleted
DT4630.1+ to DT4630.29 Canada: Pages deleted
DT4900+ to DT4902 China: Updated - main headings
DT4903 China: Admissible and inadmissible taxes: Updated
DT4904 to DT4940 China: Updated - main headings
DT7250+ to DT7267 France: Updated - main headings
DT7268 France: Relief from French tax: Updated- link to French embassy
DT7900+ Germany, Federal Republic of: Updated to reflect changes
DT7900 Germany, Federal Republic of: Agreements: Updated re SI2010/2975
DT7903 Germany, Federal Republic of: Admissible and inadmissible taxes: Updated
DT7904 Germany, Federal Republic of: Source of income: Updated
DT7905 Germany, Federal Republic of: Subject to tax: Deleted
DT7906 Germany, Federal Republic of: Partnerships: Deleted
DT7907 Germany, Federal Republic of: Dividends: Updated
DT7908 Germany, Federal Republic of: Interest and royalties: page contents updated previously dividends: rates
DT7908a Germany, Federal Republic of: Tax deductible dividends and interest: New page inserted
DT7908b Germany, Federal Republic of: Professors and teachers: New page inserted
DT7909 Germany, Federal Republic of: Pensions: New page inserted
DT7910 Germany, Federal Republic of: Government pensions: New page inserted
DT7911 Germany, Federal Republic of: Compensation and restitution payments: page contents updated previously Exemption from United Kingdom tax
DT7912 Germany, Federal Republic of: Claims procedure: Updated - contact details for claims
DT9881 Ireland: Updated - Guidance manual reference