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Official guidance
Double Taxation Relief Manual
  • DT1690PP · Income arising in the United Kingdom to non-residents
  • DT2100 · Scope of this guidance
  • DT2140PP · Guidance by country
  • DT10315 · DT: Ivory Coast: double taxation agreement, Article 15: Dependent personal services
  • DT11070 · Kazakhstan: double taxation agreement, Article 1: Personal scope
  • DT11071 · DT:Kazakhstan: double taxation agreement, Article 2: Taxes covered
  • DT11082 · DT: Kazakhstan: double taxation agreement, Article 13: Capital gains
  • DT12290 · Luxembourg: Underlying Tax
  • DT14269 · DT: New Zealand: double taxation agreement, Article 20: Government service
  • DT15252 · Peru: Underlying Tax
  • DT15603 · Double Taxation Relief Manual: Guidance by country: Portugal: Notes
  • DT16053 · Romania: Dividends
  • DT16054 · Romania: Commission
  • DT16055 · Romania: Students and trainees
  • DT16056 · Romania: Professors, teachers and research workers
  • DT16057 · Romania: Relief from Romanian tax
  • DT18706 · DT: Thailand: double taxation agreement, Article 7: Income from immovable property
  • DT18850 · Transkei
  • DT18850PP · Double Taxation Relief Manual
  • DT19066 · DT: Tunisia: double taxation agreement, Article 17 Artistes and Atheletes
  • DT20724 · DT: Yugoslavia: double taxation agreement, Article 25: Exchange of information
  • DT2754 · Double Taxation Relief Manual: Guidance by country: Austria: Notes
  • DT3405 · Guidance by country: Belgium: interest
  • DT4050 · Brunei: Agreements in Force
  • DT4056 · Brunei: Dividends
  • DT4057 · DT: Brunei: Underlying Tax
  • DT4070 · DT: Brunei: double taxation agreement, Article 1: Taxes covered
  • DT4071 · DT: Brunei: double taxation agreement, Article 2: General definitions
  • DT4072 · DT: Brunei: double taxation agreement, Article 3: Industrial or commercial profits
  • DT4073 · DT: Brunei: double taxation agreement, Article 4: Associated enterprises
  • DT4074 · DT: Brunei: double taxation agreement, Article 5: Shipping and air transport
  • DT4076 · DT: Brunei: double taxation agreement, Article 7: Royalties
  • DT4077 · DT: Brunei: double taxation agreement, Article 8: Governmental functions
  • DT4078 · DT: Brunei: double taxation agreement, Article 9 Income from personal (including professional) services
  • DT4079 · DT: Brunei: double taxation agreement, Article 10: Pensions and purchased annuities
  • DT4080 · DT: Brunei: double taxation agreement, Article 11: Students and business apprentices
  • DT4081 · DT: Brunei: double taxation agreement, Article 12: Elimination of double taxation
  • DT4082 · DT: Brunei: double taxation agreement, Article 13: Exchange of information
  • DT4083 · DT: Brunei: double taxation agreement, Article 14: Entry into force
  • DT4084 · DT: Brunei: double taxation agreement, Article 15: Termination
  • DT4104 · Bulgaria: Tax spared
  • DT4616 · Double Taxation Relief Manual: Guidance by country: Canada: Offshore activities
  • DT4617 · Double Taxation Relief Manual: Guidance by country: Canada: Withdrawals from Canadian RRSPs/RRIFs
  • DT5407 · DT: Cyprus: double taxation agreement, Article 8: Business profits
  • DT5411 · DT: Cyprus: double taxation agreement, Article 12: Interest
  • DT7909 · Double Taxation Relief Manual: Guidance by country: Germany, Federal Republic of: Pensions
  • DT8720 · Double Taxation Relief Manual: Guinea-Bissau
  • DT9455 · Iceland: Royalties
  • DTUPDATE001 · Double Taxation Relief Manual: update index
  • DTUPDATE050816 · Double Taxation Relief Manual: recent changes
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  1. Double Taxation Relief Manual
  2. Double Taxation Relief Manual: recent changes

DTUPDATE051104 | Double Taxation Relief Manual: recent changes

From HM Revenue & Customs · Double Taxation Relief Manual

Below are details of the amendments that were published on 4 November 2005 (see the update index for all updates).

SectionTitle and details of the update
DT11050Kazakhstan - Title amended, a small amendment, and a sentence paragraph has been added
DT11051Page has been deleted
DT11052-55Small amendments and paragraph additions, updates and deletions
DT11057-8Small amendments
DT11059Page has been deleted
DT11061-63Small amendments and additional two paragraphs on last page
DT11071-11100Title amended (spelling of “Kazakhstan”) and an extra space added; small amendments and paragraphs inserted
DT11150-7Kenya - Title amended on DT11151; small amendments and updates
DT11159-61Amendments, updates and deletions.
DT11201Numbered points made into paragraphs
DT11204Numbered points made into paragraphs, small amendments
DT11211Sentence paragraph deleted, small amendment
DT112132 sentence paragraphs deleted, small amendment
DT11215-19Title amended on DT11215, 17 & 18, paragraphs amended
DT11225Sentence paragraph deleted
DT11227Sentence paragraph deleted and small amendment
DT11231-2Sentence paragraph deleted and paragraphs inserted
DT11251Kiribati - Title amended and sentence paragraph added
DT11252Page deleted
DT11253-59Titles amended, agreements updated with new names, small amendments
DT11300-15Kiribati and Tuvalu - Small amendments (deleting unnecessary numbering), sentence paragraphs deleted; DT11308 small amendment to title
DT11350-55Korea - Title amendments on DT11350-1; deletion of paragraphs, small amendments
DT11356Page has been deleted
DT11357-60Paragraphs have been deleted; small deletions and update additions
DT11400.1+“SI96 No 3168” has been deleted in the title; paragraph reformatting and small amendments
DT11401“SI96 No 3168” has been deleted from the title
DT11450Kuwait - Adding “19” to the agreement number.
DT12550Macau - “No agreement” has been deleted from title and additions to sentence
DT12600Madagascar - “No agreement” has been deleted from the title and additions to sentence
DT12602Page has been added
DT12650Page has been deleted
DT12651-58Malawi - “19” added to the agreement number; sentence paragraphs added and small amendments; DT numbers changed to INTM, updates added
DT12660Deleting and adding some parts of the paragraph, sentence para added
DT12700The addition of “Republic of” in the text
DT12701-2The deletion of “the” before “Malawi throughout the text and the addition of “Republic of” .
DT12705The addtion of a sentence paragraph at the beginning.
DT12707-10Small amendments, the deletion of “the” and the deletion of a sentence paragraph
DT12712-15The deletion of two sentence paragraphs and the deletion of “the” before “Malawi”
DT12750-55Malaysia - title amendment on DT12750; paragraphs deleted; updates added, small amendments
DT12852Mali - New page
DT12960Malta - New page
DT13052Mauretania - New page
DT13140Mauritius - New page
DT13165-6Titles amended
DT13173Tiny amendment in numbered paragraph (5)
DT13179-80Tiny amendment and spacing out existing paragraphs
DT13200-02Mexico - Title amended in DT13201 and mostly deletion of paragraphs; small amendments
DT13204Amendments in the last paragraph
DT13206Page has been deleted
DT13207-09DT13208 title amended and additions to text; small amendments
DT13215New page
DT13220.1+“SI94 No 3212” has been deleted from the title; small amendments
DT13221“SI94 No 3212” has been deleted from the title
DT13300Monaco -“No agreement” deleted from title and amendment in text
DT13301“Unilateral relief” deleted and “Credit” added in title, small amendment
DT13350-54Mongolia - small amendments and sentence paragraph deleted
DT13357Small amendments
DT13360-62Amendments updating the names and articles.
DT13370.1+“SI96 No 2598” has been deleted from the title
DT13400Montserrat - Title amended and a sentence paragraph added, small amendment
DT13401Page has been deleted
DT13403-07Amendments updating the names and articles; amendments and paragraph sentence added
DT13450-65Deleting unnecessary paragraph numbers; deleting sentence paragraphs, tiny amendments
DT13500-03Morocco - Small amendments and updates
DT13505-07Title amendments on DT13505; update amendments and paragraph sentence added
DT13540Morocco - New page added
DT13551-52Amendments to the French words; deleting unnecessary brackets in the numbering
DT13554Tiny amendment
DT13564-66Small amendments; title amendments
DT13576Small amendments
DT13600-1Mozambique - “No agreement” and “Unilateral relief” deleted from titles and “Credit” added; small additional amendments
DT13602New page
DT13800Myanmar - page has been deleted
DT13801+“Burma” has been substituted for “BURMA” in title; Amendments and updates; tiny amendments
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