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

HMRC internal manual

International Manual

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