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HMRC internal manual

International Manual

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

Other income paid to a resident of Norway (Article 21)

Before 6 April 2001 - 1985 Convention

Full relief is available to the beneficial owner of income that has not been expresslymentioned in the Articles of the United Kingdom/Norway Double Taxation Convention.

  • No relief can be allowed under the terms of this article for income that is paid out of trusts on or before 5 April 2001.

After 6 April 2001 - 2000 Convention

Full relief is available to the beneficial owner of income that has not been expresslymentioned in the Articles of the United Kingdom/Norway Double Taxation Convention.

  • No relief can be allowed under the terms of this article for income that is paid out of trusts or income paid during the administration period of a UK estate on or after 6 April 2001.