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Contents

Official guidance
Double Taxation Relief Manual

DT11900PP · Double Taxation Relief Manual: Lesotho

  • DT11902 · Admissible taxes
  • DT11904 · Treaty summary
  • DT11906 · Notes
  • DT11907 · Lesotho: Interest and royalties
  • DT11908 · Lesotho: Technical fees
  • DT11909 · Lesotho: Capital gains
  • DT11910 · Lesotho: Pensions
  • DT11912 · Lesotho: Students
  • DT11913 · Lesotho: Tax spared
  • DT11914 · Lesotho: Claims to relief from Lesotho tax
  • DT11940 · Lesotho: Underlying Tax
  1. Double Taxation Relief Manual: Lesotho: contents
  2. Double Taxation Relief Manual: Lesotho: admissible taxes

DT11902 | Double Taxation Relief Manual: Lesotho: admissible taxes

From HM Revenue & Customs · Double Taxation Relief Manual

The following Lesotho taxes are admissible for credit in the UK under the agreement:

  • the taxes imposed under the Income Tax Act, 1993 (Act No 9 of 1993), as at the date of signature of the Agreement (3 November 2016)

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