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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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  • DTUPDATE130218 · Double Taxation Relief Manual: changes 18 February 2013
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  1. Double Taxation Relief Manual
  2. Double Taxation Relief Manual: recent changes

DTUPDATE081118 | Double Taxation Relief Manual: recent changes

From HM Revenue & Customs · Double Taxation Relief Manual

Below are details of the amendments that were published on 18 November 2008 (see theupdate index for all updates)

SectionDetails of update
DT2302Heading and minor text change
DT2750One word deletion in heading plus minor text change.
DT2751One word deletion in heading plus minor text change.
DT2752Change in heading plus emphasis changes and capital letters.
DT2753Change in heading plus text change.
DT2755Page deleted.
DT2757Change in heading plus text changes.
DT2758Minor heading change, alteration to text plus two new paragraphs added.
DT2759Heading change.
DT2760Heading change and extensive text changes.
DT2761Heading change plus some text changes.
DT2850Heading change plus minor text changes.
DT2851Heading change
DT2852Heading change plus minor text changes.
DT2853Heading change plus minor text change.
DT2854Heading change
DT2855Heading change plus new paragraph
DT2856Heading change plus minor text change.
DT3000Heading change plus new sentence.
DT3001Heading change plus minor text changes.
DT3050Heading change plus revamped text.
DT3100 – DT3103Heading change plus minor text changes.
DT3104Heading change.
DT3105Heading change plus one text change.
DT3106Change of heading.
DT3115Heading change plus text changes.
DT3150Change of heading plus indentation and minor change of text.
DT3152 – DT3158Change of heading.
DT3159Heading change plus new paragraph.
DT3160Change of heading.
DT3190Heading change plus fresh text and change also.
DT3300Heading change plus text changes.
DT3301Heading change plus new opening sentence
DT3400Heading change plus indentation of text.
DT3401Heading change plus emboldened sub-headings.
DT3402Heading change plus minor text changes.
DT3406Page deleted.
DT3407Heading change plus new paragraph.
DT3408Heading change plus fairly extensive text changes.
DT3440Heading change plus emboldened sub headings.
DT3500Heading change plus minor text changes.
DT3502Heading and sub-heading changes.
DT3503Heading change plus some text changes
DT3504Heading change plus minor text alteration.
DT3505Heading change
DT3506Heading change plus minor text change.
DT3507Heading change plus text changes.
DT3508Heading change plus minor text changes.
DT3509Heading changes plus emboldened sub-heading and fresh text.
DT3550Heading change and minor text changes.
DT3551Heading change plus emboldened sub- headings.
DT3552Heading change and text changes.
DT3600Heading change plus more text added.
DT3601Heading change plus text and sub-headings changes.
DT3650Heading change plus minor text changes.
DT3651Heading changes.
DT3652Heading change plus minor text changes.
DT3653Heading change plus minor text change.
DT3654Heading change plus some fresh text.
DT3656Heading change plus minor text changes.
DT3657Heading change plus minor text changes.
DT3658Heading change plus emboldened sub-heading and fresh text
DT3700Heading change plus fresh text.
DT3750Heading change plus text changes.
DT3900Heading change plus minor changes and some fresh text.
DT3901Heading change plus minor text changes.
DT3902Heading change plus text changes.
DT3903Heading change plus text changes.
DT4201Heading and sub-heading changes.
DT4300Heading change and reconstructed sentence.
DT4301Heading and sub-heading change plus text change.
DT4302Heading and sub heading change plus fresh paragraph.
DT9558Changes to table
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