Skip to content
Solved
SearchBrowse
Sign in

Contents

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
  • DTUPDATE051104 · Double Taxation Relief Manual: recent changes
  • DTUPDATE051125 · Double Taxation Relief Manual: recent changes
  • DTUPDATE060120 · Double Taxation Relief Manual: recent changes
  • DTUPDATE060202 · Double Taxation Relief Manual: recent changes
  • DTUPDATE060331 · Double Taxation Relief Manual: recent changes
  • DTUPDATE060601 · Double Taxation Relief Manual: recent changes
  • DTUPDATE060803 · Double Taxation Relief Manual: recent changes
  • DTUPDATE061102 · Double Taxation Relief Manual: recent changes
  • DTUPDATE070320 · Double Taxation Relief Manual: recent changes
  • DTUPDATE070522 · Double Taxation Relief Manual: recent changes
  • DTUPDATE070627 · Double Taxation Relief Manual: recent changes
  • DTUPDATE071004 · Double Taxation Relief Manual: recent changes
  • DTUPDATE071011 · Double Taxation Relief Manual: recent changes
  • DTUPDATE071017 · Double Taxation Relief Manual: recent changes
  • DTUPDATE080115 · Double Taxation Relief Manual: recent changes
  • DTUPDATE080702 · Double Taxation Relief Manual: recent changes
  • DTUPDATE080915 · Double Taxation Relief Manual: recent changes
  • DTUPDATE081118 · Double Taxation Relief Manual: recent changes
  • DTUPDATE090109 · Double Taxation Relief Manual: recent changes
  • DTUPDATE090324 · Double Taxation Relief Manual: recent changes
  • DTUPDATE090811 · Double Taxation Relief Manual: recent changes
  • DTUPDATE091202 · Double Taxation Relief Manual: recent changes
  • DTUPDATE100105 · Double Taxation Relief Manual: recent changes
  • DTUPDATE100408 · Double Taxation Relief Manual: recent changes
  • DTUPDATE100422 · Double Taxation Relief Manual: recent changes
  • DTUPDATE100507 · Double Taxation Relief Manual: recent changes
  • DTUPDATE100701 · Double Taxation Relief Manual: recent changes
  • DTUPDATE100810 · Double Taxation Relief Manual: recent changes
  • DTUPDATE100910 · Double Taxation Relief Manual: recent changes
  • DTUPDATE101001 · Double Taxation Relief Manual: recent changes
  • DTUPDATE101123 · Double Taxation Relief Manual: recent changes
  • DTUPDATE101217 · Double Taxation Relief Manual: recent changes
  • DTUPDATE101230 · Double Taxation Relief Manual: recent changes
  • DTUPDATE110323 · Double Taxation Relief Manual: recent changes
  • DTUPDATE110512 · Double Taxation Relief Manual: recent changes
  • DTUPDATE110610 · Double Taxation Relief Manual: recent changes
  • DTUPDATE110614 · Double Taxation Relief Manual: recent changes
  • DTUPDATE110819 · Double Taxation Relief Manual: recent changes
  • DTUPDATE120104 · Double Taxation Relief Manual: recent changes
  • DTUPDATE120206 · Double Taxation Relief Manual: recent changes
  • DTUPDATE120227 · Double Taxation Relief Manual: recent changes
  • DTUPDATE120330 · Double Taxation Relief Manual: recent changes
  • DTUPDATE120509 · Double Taxation Relief Manual: recent changes
  • DTUPDATE120601 · Double Taxation Relief Manual: recent changes
  • DTUPDATE120704 · Double Taxation Relief Manual: recent changes
  • DTUPDATE120809 · Double Taxation Relief Manual: recent changes
  • DTUPDATE130218 · Double Taxation Relief Manual: changes 18 February 2013
  • DTUPDATE130325 · Double Taxation Relief Manual: recent changes
  • DTUPDATE140224 · Double Taxation Relief Manual: recent changes
  • DTUPDATE140919 · Double Taxation Relief Manual: recent changes
  1. Double Taxation Relief Manual
  2. Double Taxation Relief Manual: recent changes

DTUPDATE090109 | Double Taxation Relief Manual: recent changes

From HM Revenue & Customs · Double Taxation Relief Manual

Below are details of the amendments that were published on 9 January 2009 (see theupdate index for all updates)

SectionDetails of update
DT4501Change to heading and additional text.
DT4550Change to heading and additional text.
DT4551Change to heading.
DT4552Change to heading and extra text.
DT4600Change to heading and minor text changes.
DT4601Page deleted.
DT4602Page deleted.
DT4603Change to heading and some deletions from text.
DT4625Changes to heading and sub headings, and some text changes.
DT5450Changes to heading plus minor text changes.
DT5451Sub heading format change and minor text change.
DT5452Changes to heading and some additional text.
DT5550Changes to heading and minor text changes.
DT5551Changes to heading and indents of text.
DT5552Changes to heading and indents of text.
DT5553Changes to heading and minor text change.
DT5555Changes to heading and additional text.
DT5557Changes to heading and text changes.
DT9251Changes to heading.
DT9253Changes to heading and minor text changes.
DT9255Changes to heading and additional paragraph in text.
DT9256Changes to heading and text changes.
DT9257Changes to heading and extra text and emphasis change.
DT11050+Changes to heading.
DT11053Changes to heading and change of emphasis on sub-headings.
DT11054Changes to heading and text changes.
DT11055Changes to heading.
DT11056Changes to heading and minor text changes.
DT11057Changes to heading and minor text changes.
DT11058Changes to heading and minor text changes.
DT11060Changes to heading and minor text changes.
DT11061Changes to heading and final paragraph deleted from text.
DT11062Changes to heading and text changes.
DT11063Changes to heading and text changes.
DT12250Changes to heading and text and new paragraph in text.
DT12251Page deleted.
DT12252Changes to heading and change of emphasis on sub-heading.
DT12253Changes to heading and minor text changes.
DT12254Changes to heading and minor text changes.
DT12255Changes to heading and minor text changes.
DT12257Changes to heading and minor text changes.
DT12259Changes to heading.
DT12260Changes to heading and changes to text.
DT12290Changes to heading and changes to text.
DT12560Changes to text.
DT12561New page.
DT12562New page.
DT12563New page.
DT12564New page.
DT12565New page.
DT12566New page.
DT13250Changes to heading and text changes.
DT13251New page
DT13252New page
DT13253New page
DT13254New page
DT13255New page
DT13256New page
DT16150Changes to heading.
DT16151Changes to heading.
DT16152Changes to heading and text changes.
DT16153Changes to heading and minor text changes.
DT16154Changes to heading.
DT16155Changes to heading and minor text changes.
DT16156Changes to heading and minor text changes.
DT16157Changes to heading.
DT16158Changes to heading and changes to last paragraph of text.
DT16159Changes to heading and text changes.
DT16160Changes to heading and second paragraph of text deleted.
DT16161Changes to heading and extensive changes to text.
DT16250Changes to heading and text changes.
DT17100Changes to heading and complete change to text.
DT17101Changes to heading and text changes.
DT17102Changes to heading and text changes.
DT17103Changes to text.
DT17104New page.
DT17105New page.
DT17106New page.
DT17107New page.
DT17108New page.
DT17109New page.
DT19200Changes to heading and text changes.
DT19959Changes to heading and text changes.
PreviousNext
PrivacyTerms