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

HMRC internal manual

Double Taxation Relief Manual

Updates: Double Taxation Relief Manual

2016

published amendments

Guidance by country: China: contents
Archiving of DT4902. Title changes to DT4907, DT4908 and DT4909.
Guidance by country: China: Notes
Amendment to text relating to previous agreement
Guidance by country: China: Treaty Summary
Amendments to admissible taxes
Guidance by country: China: Admissible Taxes
Full re-write of page.
Guidance by country: China: Agreements
Amendment to change 'agreement' to 'agreements'.

published amendments

Non-residents: UK income: Teachers: Introduction
cross-reference corrected

published amendments

Bulgaria: Notes
New style update
Bulgaria: Treaty summary
New style update
Bulgaria: Admissible taxes
new style update
Double Taxation Relief Manual: Contents
New style update
Bulgaria: Agreement in force
New style update

published amendments

Bulgaria: Agreement in force
formatting correction
Formatting correction

published amendments

Bulgaria: Agreement in force
Formatting amendment

published amendments

Bulgaria: Notes
addition to notes
Bulgaria: Treaty summary
CONTENT UPDATE

published amendments

Bulgaria: Treaty summary
Correction

2017

published amendments

Croatia: Agreements
Format update

published amendments

Guidance by country: Brunei: contents
Format update
Format update
format update
Format update
Brunei: Treaty Summary
Format update
Brunei: Agreements in Force
Format update
Format update
Brunei: Admissible Taxes
Format update

published amendments

Brunei: Agreements in force
Format update

published amendments

Iceland: Notes
Content and formatting updated to reflect the new DTA.
Iceland: Treaty Summary
Content and formatting change to reflect the new DTA.
Iceland: Admissible taxes
Content updated to reflect new DTA.
Double Taxation Relief Manual: Iceland: Contents
Title updated
Iceland: Agreement in Force
Updated to reflect new DTA and formatting updated.
Double Taxation Relief Manual: Guidance by country: Algeria: Article 5 - Taxation of Services
Updated to reflect the new DTA provisions and new DTM formatting.
Double Taxation Relief Manual: Guidance by country: Algeria: Treaty Summary
Updated to reflect the new DTA and new DTM formatting.
Double Taxation Relief Manual: Guidance by country: Algeria: Admissible Taxes
Updated to reflect the details of the new DTA and reflect new format.
Double Taxation Relief Manual: Guidance by country: Algeria: Agreements in Force
Updated to incorporate details of the DTA and to update the format to the new template type.

published amendments

Double Taxation Relief Manual: Guidance by country: Canada: Notes
Formatting updated to new DTRM standard.
Double Taxation Relief Manual: Guidance by country: Canada: Treaty Summary
Formatting updated and content refreshed to reflect new treaty.
Double Taxation Relief Manual: Guidance by country: Canada: Admissible & Inadmissible Taxes
List of taxes updated.
Double Taxation Relief Manual: Guidance by country: Canada: Agreements
Content updated to reflect new DTA and DTRM formatting.
Double Taxation Relief Manual: Iceland: Contents
Removal of old content links.
United Arab Emirates: Treaty Summary
Treaty summary provided to accompany new DTA.
United Arab Emirates: Admissible Taxes
Admissible taxes updated to reflect the new DTA.
United Arab Emirates: Agreement in Force
Content amended now that the UK-UAE DTA has come into force and has effect.
Double Taxation Relief Manual: United Arab Emirates: Contents
Title amended.

published amendments

Double Taxation Relief Manual: Guidance by country: Germany, Federal Republic of: Notes
Content and formatting updated to reflect new DTRM style.
Double Taxation Relief Manual: Guidance by country: Germany, Federal Republic of: Treaty Summary
Content and format updated to reflect new DTRM style.
Double Taxation Relief Manual: Guidance by country: Germany, Federal Republic of: Admissible taxes
Content and formatting updated to reflect new DTRM style.
Double Taxation Relief Manual: Guidance by country: Germany, Federal Republic of: Agreements
Content update to reflect new DTRM formatting.
Double Taxation Relief Manual: Croatia: Contents
Title amended to include 'Croatia'.
Double Taxation Relief Manual: Guidance by country: Canada: contents
template update
Uruguay: Treaty Summary
Treaty summary provided.
Uruguay: Admissible taxes
Admissable taxes updated.
Uruguay: Agreement
Page amended to reflect the new DTA.
Double Taxation Relief Manual: Turkmenistan: Contents
Title amended.
Treaty Summary page added to contents.
Text removed.
Admissable Taxes page added to contents.
Turkmenistan: Admissible Taxes
Spelling mistake corrected.
Turkmenistan: Agreements
Content updated to reflect new DTA.

published amendments

Double Taxation Relief Manual: Guidance by country: Germany, Federal Republic of: contents
format update

published amendments

Double Taxation Relief Manual: Guidance by country: Switzerland: Dividends and interest
guidance amended to reflect a change in process for handling Swiss Form 86.

published amendments

India: Contents
Title amended.
India: Memorandum of Understanding on Article 27: Mutual Agreement Procedure
title amended.
India: Notes
Title and last hyperlink amended.
Updated to reflect new DTRM format.
India: Treaty Summary
Updated to reflect new DTRM format.
India: Admissible and inadmissible taxes
Updated to reflect new DTRM format.
India: Agreements in Force
Updated to reflect new DTRM format.
Double Taxation Relief Manual: Senegal: Contents
New page added to contents.
Title Updated.
Senegal: Treaty Summary
Updated to new DTRM format.
Particular agreements: Senegal: Admissible Taxes
Updated to new DTRM format.
Senegal: Agreement in Force
Updated to reflect new DTA.
Double Taxation Relief Manual: Zambia: Contents
Title updated.
Zambia: Notes
Updated to new DTRM format.
Zambia: Treaty Summary
Updated to new DTRM format.
Zambia: Admissible Taxes
Updated to new DTRM format.
Zambia: Agreements in Force
Updated to new DTRM format.
Double Taxation Relief Manual: Guidance by country: Japan: Notes
Updated to reflect new DTRM format.
Double Taxation Relief Manual: Guidance by country: Japan: Treaty Summary
Updated to reflect new DTRM format.
Double Taxation Relief Manual: Guidance by country: Japan: Admissible Taxes
Updated to reflect new DTRM template.
Double Taxation Relief Manual: Guidance by country: Japan: Agreements in Force
Updated to reflect new DTRM formatting.

published amendments

Bosnia-Herzegovina
correction re viewing treaty

published amendments

Double Taxation Relief Manual: Panama: Contents
Title updated.
Panama: Treaty Summary
Updated to reflect new DTA and DTRM formatting.
Panama: Admissible taxes
Updated to reflect new DTA and DTRM formatting.
Panama: Agreement in Force
Updated to reflect new DTA and new DTRM formatting.

published amendments

Guidance by country: China: Notes
Updated to reflect new DTRM format.
Guidance by country: China: Treaty Summary
Page updated to Treaty Summary and new DTRM format.
Guidance by country: China: Admissible Taxes
Page updated to reflect admissible taxes covered by agreements.
Guidance by country: China: Agreements
Page updated to reflect new DTRM format.

published amendments

Double Taxation Relief Manual: Kosovo: Contents
Link to Treaty Summary page included.
Title amended.
Kosovo: Admissible taxes
Updated to new DTRM formatting.
Kosovo: Agreement in force
Updated to new DTRM formatting.

published amendments

Guidance by country: Belgium: Notes
Updated to new CTRM formatting.
Guidance by country: Belgium: Treaty summary
Updated to new CTRM formatting.
Guidance by country: Belgium: Admissible taxes
Updated to new CRTM formatting.
Guidance by country: Belgium: Agreements in force
Updated to new DTRM formatting.

published amendments

Guidance by country: Belgium: Admissible taxes
Amended to new CTRM formatting.

published amendments

Croatia: Treaty summary
Updated to new CRTM formatting

published amendments

Croatia: Admissible taxes
Heading changed
Double Taxation Relief Manual: Croatia: Contents
Added new pages

published amendments

Croatia: Agreements
Added new page.

published amendments

Croatia: Agreements
Added new page.

published amendments

Kyrgyzstan
Updated to reflect signature of new DTA

published amendments

Barbados: main agreement
Updated to include hyperlink
Bangladesh: Agreement
Updated to include hyperlink
Guidance by country: Bahrain: agreement
Updated to include hyperlink
Double Taxation relief Manual: Guidance by country: Azerbaijan: Agreement
Updated to include hyperlink
Double Taxation Relief Manual: Guidance by country: Austria: Agreements
Updated to include hyperlink
Double Taxation Relief Manual: Guidance by country: Australia: Agreement
Updated to include hyperlink
Guidance by country: Armenia: agreement
Updated to include hyperlink
Double Taxation Relief Manual: Guidance by country: Argentina: Agreement
Updated to include hyperlink
Double Taxation Relief Manual: Guidance by country: Antigua and Barbuda: Agreements
Updated to add hyperlink
Double Taxation Relief Manual: Guidance by country: Algeria: Agreements in Force
Updated to add hyperlink
Guidance by country: Albania: agreement
Added hyperlink

published amendments

Brunei: Admissible Taxes
Updated to include hyperlink
Guidance by country: British Virgin Islands - see Virgin Islands (British)
Updated to include hyperlink
Brazil: Agreement
Updated to include hyperlink
Botswana: Agreements
Updated to include hyperlink.
Bosnia-Herzegovina
Updated to include hyperlink
Bolivia: Agreement
Updated to include hyperlink
Belize: Agreements
Format/Spacing
Typo
Updated to include hyperlink
Guidance by country: Belgium: Agreements in force
Updated to include hyperlink
Belarus
Updated to include hyperlink

published amendments

Estonia: Agreement
Updated to include hyperlink
Double Taxation Relief Manual: Guidance by country: Denmark: Agreement
Updated to include hyperlink
Egypt: Agreement
Updated to include hyperlink
Czech Republic:
Updated to include hyperlink
Cyprus: Agreements
Broken hyperlink
Updated to include hyperlink
Croatia: Agreements
Updated to include hyperlink
Colombia
Updated to include hyperlink
Guidance by country: China: Agreements
updated to include hyperlink
Cayman Islands: Agreements
Updated to include hyperlink
Double Taxation Relief Manual: Guidance by country: Chile: Agreement
Updated to include hyperlink
Double Taxation Relief Manual: Guidance by country: Canada: Agreements
Typo
Updated to include hyperlink
Cameroon: Agreement
Updated to include hyperlink
Burma
Updated to include hyperlink
Bulgaria: Agreement in force
Updated to include hyperlink

published amendments

Double Taxation Relief Manual: Guidance by country: Ireland: Agreements
Updated to include hyperlink
Iran: Agreements
Updated to include hyperlink
Indonesia: Agreement
Updated to include hyperlink
India: Agreements in Force
Updated to include hyperlink
Hungary: Agreement
Update to include hyperlink
Iceland: Agreement in Force
Updated to include hyperlink
Double Taxation Relief Manual: Guidance by country :Hong Kong: Agreement
Updated to include hyperlink
Guyana: Agreement
Updated to include hyperlink
Grenada: Agreements
Updated to include hyperlink
Double Taxation Relief Manual: Guidance by country: Guernsey: Agreement
Updated to include hyperlink
Ghana: Agreements
Updated to include hyperlink
Double Taxation Relief Manual: Guidance by country: Greece: Agreement
Updated to include hyperlink
Double Taxation Relief Manual: Guidance by country: Germany, Federal Republic of: Agreements
Updated to include hyperlink
Guidance by country: Georgia: agreement
Updated to include hyperlink.
Gambia: Agreement
Updated to include hyperlink
Double Taxation Relief Manual: Guidance by country: France: Agreements
Updated to include hyperlink
Finland: Agreements
Updated to include hyperlink.
Fiji: Agreement
Updated to include hyperlink
Faroes: Agreement
Updated to include hyperlink
Falkland Islands: Agreement
Updated to include hyperlink.
Guidance by country: Ethiopia: agreement
Updated to include hyperlink.