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HMRC internal manual

International Manual

DT Agreements: Cyprus - Income from a UK source paid to a resident of Cyprus

Contents

INTM348010 CAR Residency reference numbers: Country code
   
INTM348020 Application/claim forms
INTM348030 Double Taxation Conventions between the UK and Cyprus
INTM348040 Territory of Cyprus
INTM348050 Changes to the system of taxation in Cyprus
INTM348060 Special tax benefits
INTM348070 Limitation of relief
INTM348080 UK interest paid to a resident of Cyprus
INTM348090 UK royalties paid to a resident of Cyprus
INTM348100 UK dividends paid to a resident of Cyprus - portfolio investor
INTM348110 UK dividends paid to a resident of Cyprus - direct investor
INTM348120 UK pensions/annuities paid to a resident of Cyprus
INTM348130 Other income paid to a resident of Cyprus
INTM348140 Construction Industry Scheme: Permanent establishment provisions
INTM348150 UK personal allowances