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