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HMRC internal manual

International Manual

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

Territory of Cyprus

The island of Cyprus is currently partly occupied by the military forces of Turkey. The DTA does not apply to the Turkish occupied sector of Cyprus. If you receive a claim or application for treaty relief from someone who appears to be a resident of Northern Cyprus - the address given may be “Mersin 10” - please refer the file to Technical Advice Group before you take any other action.