Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

International Manual

From
HM Revenue & Customs
Updated
, see all updates

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

UK royalties paid to a resident of Jamaica (Article 10)

UK royalties paid to their beneficial owner who is a resident of Jamaica may be taxedin the UK at 10%.