DT applications and claims: Non-resident beneficiaries of UK trusts
DTAs where relief is available under the ‘other income’ article on discretionary payments made by UK resident trustees
|Armenia (to 5 April 2002)||Macedonia|
|Austria||Moldova (to 5 April 2002)|
|Georgia (to 5 April 2002)||Slovenia|
|Germany||South Africa (to 5 April 2003)|
|Kyrgyzstan (to 5 April 2002)||Tunisia|
|Lithuania (to 5 April 2002)||Turkmenistan|
Armenia, Belarus, Georgia, Kyrgyzstan, Lithuania, Moldova, Tajikistan, Turkmenistan: relief is given under the terms of the United Kingdom/USSR Double Taxation Convention.
Bosnia-Herzegovina, Croatia, Macedonia, Montenegro, Serbia, Slovenia: relief is given under the terms of the United Kingdom/Federal Republic of Yugoslavia Double Taxation Convention.