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HMRC internal manual

International Manual

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

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Alimony & Maintenance payments (Article 18)

Before 6 April 2001 - 1985 Convention

Full relief is available on alimony or maintenance payments paid to a resident of Norway onlyif the UK Revenue allow for the said payments as a deduction incalculating the UK payer’s UK tax liability.

After 6 April 2001 - 2000 Convention

Full relief is available on alimony or maintenance payments paid to a resident of Norway onlyif the HM Revenue & Customs allow for the said payments as adeduction in calculating the UK payer’s UK tax liability.

It is likely that this situation will occur only very rarely, so please consult the TechnicalAdvice Group before processing any cases of this type.