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HMRC internal manual

International Manual

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

Limitation of relief - remittance and excluded companies

Where a person’s income is taxed in Jamaica by reference to the amount of that income which is remitted to or received in Jamaica, then the amount of relief from UK tax that is available is limited to that relating to the amount remitted to or received in Jamaica.

Article 24 ‘Excluded companies’ provides that the agreement as a whole shall not apply to companies entitled to special tax benefits in Jamaica under Jamaican law. The form DT-Company includes a question about this. If you have any difficulties over this issue please refer to Technical Advice Group.