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Official guidance
Double Taxation Relief Manual

DT16800PP · Double Taxation Relief Manual: Sierra Leone

  • DT16802 · Admissible taxes
  • DT16803 · Resident
  • DT16804 · Source of income
  • DT16805 · Subject to tax
  • DT16807 · Dividends
  • DT16808 · Double Taxation Manual: Sierra Leone: relief from tax
  • DT16809 · Sierra Leone: Underlying Tax
  • DT16850 · DT: Sierra Leone: double taxation agreement, Article 1: Taxes covered
  • DT16851 · DT: Sierra Leone: double taxation agreement, Article 2: General definitions
  • DT16852 · DT: Sierra Leone: double taxation agreement, Article 3: Industrial or commercial profits
  • DT16853 · DT: Sierra Leone: double taxation agreement, Article 4: Associated enterprises
  • DT16854 · DT: Sierra Leone: double taxation agreement, Article 5: Shipping and air transport
  • DT16855 · DT: Sierra Leone: double taxation agreement, Article 6: Dividends
  • DT16856 · DT: Sierra Leone: double taxation agreement, Article 7: Royalties
  • DT16857 · DT: Sierra Leone: double taxation agreement, Article 8: Government functions
  • DT16858 · DT: Sierra Leone: double taxation agreement, Article 9 Income from personal (including professional) services
  • DT16859 · DT: Sierra Leone: double taxation agreement, Article 10: Pensions and purchased annuities
  • DT16860 · DT: Sierra Leone: double taxation agreement, Article 11: Professors and teachers
  • DT16861 · DT: Sierra Leone: double taxation agreement, Article 12: Students and business apprentices
  • DT16862 · DT: Sierra Leone: double taxation agreement, Article 13: Elimination of double taxation
  • DT16863 · DT: Sierra Leone: double taxation agreement, Article 14: Exchange of information
  • DT16864 · DT: Sierra Leone: double taxation agreement, Article 15: Entry into force
  • DT16865 · DT: Sierra Leone: double taxation agreement, Article 16: Termination
  1. Double Taxation Relief Manual: Sierra Leone: contents
  2. Double Taxation Relief Manual: Sierra Leone: subject to tax

DT16805 | Double Taxation Relief Manual: Sierra Leone: subject to tax

From HM Revenue & Customs · Double Taxation Relief Manual

Royalties and pensions (other than Sierra Leone government pensions) are only exempt from Sierra Leone tax if the recipient is subject to United Kingdom tax on the same income (Articles 7(1) and 10(1)).

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