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

HMRC internal manual

International Manual

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

UK dividends paid to a resident of Jamaica - portfolio investor

See INTM343520 for a definition of a portfolio investor.

Article 8 provides for the payment of the excess of UK tax credit after retention of 15%of the aggregate of the UK dividend plus the tax credit. But for dividends paid since 6April 1999 there is no tax credit to pay. See INTM343520.