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HMRC internal manual

International Manual

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) 1 Macedonia 2
   
Austria Moldova (to 5 April 2002) 1
Barbados Montenegro 2
Belarus 1 Morocco
Bosnia Herzegovina 2 Namibia
Cote d’Ivoire Poland
Croatia 2 Portugal
Egypt Romania
France Serbia 2
Georgia (to 5 April 2002) 1 Slovenia 2
Germany South Africa (to 5 April 2003)
Hungary Spain
Israel Sudan
Jamaica Swaziland
Kenya Tajikistan 1
Kyrgyzstan (to 5 April 2002) 1 Tunisia
Lithuania (to 5 April 2002) 1 Turkmenistan 1
  Zambia

1 {#}

Armenia, Belarus, Georgia, Kyrgyzstan, Lithuania, Moldova, Tajikistan, Turkmenistan: relief is given under the terms of the United Kingdom/USSR Double Taxation Convention.

2 {#}

Bosnia-Herzegovina, Croatia, Macedonia, Montenegro, Serbia, Slovenia: relief is given under the terms of the United Kingdom/Federal Republic of Yugoslavia Double Taxation Convention.