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HMRC internal manual

International Manual

From
HM Revenue & Customs
Updated
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DT Agreements: Cayman Islands: Income from a UK source paid to a resident of the Cayman Islands - Dividends, interest & royalties paid to a resident of the Cayman Islands

No relief is available under the terms of the DTA in respect of the following paid to a resident of the Cayman Islands:

  • Dividends, including Property Income Dividends (PIDs)
  • Interest
  • Royalties