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HMRC internal manual

International Manual

HM Revenue & Customs
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Double Taxation applications and claims: companies: Companies resident in Antigua, Barbados, Cyprus & Jamaica

There are provisions in the DTAs with Antigua, Barbados, Cyprus and Jamaica which deny relief to companies which are entitled to special tax benefits under the internal laws of the country. There is a specific question on the claim form to help you identify such companies and further guidance will appear in the relevant INTM pages for those countries.