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DT16355 | Double Taxation Relief Manual: St Christopher (St Kitts) and Nevis: subject to tax

From HM Revenue & Customs · Double Taxation Relief Manual

Royalties and pensions (other than St Kittsand Nevis government pensions) are only exempt from St Kitts and Nevis tax if the recipient is subject to United Kingdom tax on the same income (Article 7(1) and 10(1)).