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HMRC internal manual

International Manual

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

Territory of France

The following Overseas Departments are included in the definition of “France”for the purposes of the DTA

  • Guadeloupe
  • Guyane (French Guiana)
  • Martinique
  • Reunion

The Principality of Monaco is not part of France.