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HMRC internal manual

International Manual

DT agreements: Guyane (French Guyana) - Income from a UK source paid to a resident of Guyane (French Guyana)

Double Taxation Conventions between the UK and France apply

Guyane (French Guyana) is a part of France for the purpose of the comprehensive DoubleTaxation Convention with France (SI68/1869) and subsequent amending Protocols. See INTM350500 for details.