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DT8751 | Double Taxation Relief Manual: Guyana: admissible taxes

From HM Revenue & Customs · Double Taxation Relief Manual

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

  • the income tax

  • the corporation tax

  • the capital gains tax

The following Guyana taxes are admissible for credit under unilateral relief:

  • the income tax and surtax (see DT8753 if a claim to tax credit relief is made in connection with dividend income)