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HMRC internal manual

International Manual

UK residents with foreign income or gains: dividends: Determination of rates of foreign underlying tax - old agreements

Two double taxation agreements made before the passing of Finance Act 1965 remain which give tax credit relief for underlying tax to both companies and individuals : Burma (Myanmar) and St. Christopher (St. Kitts) - Nevis (see INTM164050).

If any advice is required on the rates of foreign tax in respect of dividends paid under these agreements an initial query should be made to CSTD, Business Assets & International Base Protection Policy Team.