DT7051 | Double Taxation Relief Manual: Fiji: admissible taxes

The following Fiji taxes are admissible for credit in the UK under the convention:

• the income tax (including basic tax and normal tax)

• the non-resident dividend withholding tax

• the interest withholding tax

• the dividend tax

• the land sales tax

Any claim to tax credit relief for Fijian tax on interest income should be referred to HMRC, Tax Treaty Team, without entering into correspondence on the claim.