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HMRC internal manual

International Manual

HM Revenue & Customs
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DT Agreements: Jamaica - Income from a UK source paid to a resident of Jamaica

Other income paid to a resident of Jamaica

Article 21 ‘Income not expressly mentioned’ provides for full relief from UKtax for income not dealt with in other Articles, provided that the incomeis subject to tax in Jamaica.

See INTM332200 for an explanation of ‘subject totax’.