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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
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  1. Double Taxation Relief Manual
  2. Double Taxation Relief Manual: recent changes

DTUPDATE090324 | Double Taxation Relief Manual: recent changes

From HM Revenue & Customs · Double Taxation Relief Manual

Below are details of the amendments that were published on 24 March 2009 (see the update index for all updates)

SectionDetails of update
DT1921Additional text
DT2350Change of heading
DT2391Change of heading
DT2550Change of heading and deletion of final sentence
DT3600Change of heading and extra text
DT3601Change of heading and text changes
DT5250Change of heading and to text
DT5300Change to heading and to text
DT11500Change to heading
DT3300Minor change to text
DT4100Change to heading and slight text changes
DT4101Change to heading
DT4102Change to heading and minor text change
DT4103Change to heading and text changes
DT4104Change to heading and minor text changes
DT4200Change to heading and text changes
DT4202Change to heading and text changes
DT4750Change to heading and text changes
DT4751Minor text deletion
DT4752Change to heading and text changes
DT4800Change to heading and minor text changes
DT4801Change to heading
DT4802Change to heading and text changes
DT4900Change to heading and text changes
DT4901Change to heading and minor text changes
DT4902Change to heading and minor text changes
DT4903Change to heading and text changes
DT4904Change to heading and text changes
DT4905Change to heading and text changes
DT4906Change to heading and minor text changes
DT4907Change to heading and text changes
DT4908Change to heading and text changes
DT4909Change to heading and text changes
DT4910Change to heading and minor text changes
DT4911Change to heading and extra text added
DT4940Change to heading and extensive text changes
DT5000Change to heading and text changes
DT5001Page deleted
DT5050Change to heading and text changes
DT5051Change to heading
DT5052Changes to text
DT5100Changes to heading and text changes
DT5101Changes to heading and text changes
DT5102Changes to heading and text changes
DT5120New page
DT5121New page
DT5122New page
DT5150Changes to heading and text changes
DT5151Changes to heading and minor text change.
DT5200Changes to heading and text changes
DT5201Changes to heading
DT5202Changes to heading and text changes
DT5350Changes to heading and minor text changes
DT5352Changes to heading
DT5353Changes to heading
DT5354Changes to heading and minor text changes
DT5355Changes to heading and minor text changes
DT5356Changes to heading and text changes
DT5357Changes to heading and text changes
DT5358Changes to heading and text changes
DT5359Changes to heading and text changes
DT5390Changes to heading and text changes
DT5900Changes to heading
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DT5903Changes to heading
DT5904Changes to heading and text changes
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DT5909Changes to heading and text changes
DT5910Changes to heading and text changes
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DT5912Changes to heading
DT5913Changes to heading and text changes
DT5914Page deleted
DT5914aChanges to DT number and heading and also text.
DT5915Changes to heading and text changes
DT5916Changes to heading and text changes
DT5917Changes to heading and text changes
DT6850Changes to heading
DT6851Changes to heading
DT6852Changes to heading and minor text changes
DT6853Changes to heading and minor text changes
DT6855Changes to heading
DT6856Changes to heading
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DT6859Changes to heading
DT6860Changes to heading
DT6950Changes to heading and text changes
DT6951Changes to heading and text changes
DT7050Changes to heading
DT7051Changes to heading and minor text changes
DT7052Changes to heading and text changes
DT7053Changes to heading
DT7055Changes to heading and text changes
DT7056Changes to heading and text changes
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DT7058Changes to heading and text changes
DT7090Changes to heading and text changes
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DT7151Page deleted
DT7152Changes to heading and minor text changes
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DT7166Page deleted
DT7350Changes to heading and text changes
DT7351Changes to heading and minor text change
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DT7601Changes to heading
DT7602Changes to heading and text changes
DT7650Changes to heading and minor text changes
DT7652Changes to heading and minor text changes
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DT7655Changes to heading
DT7656Changes to heading and text changes
DT7657Changes to heading and text changes
DT7658Changes to heading and minor text changes
DT7659Changes to heading and minor text changes
DT7660Changes to heading and text changes
DT7690Changes to heading and text changes
DT7900Changes to heading and text changes
DT7901Page deleted
DT7902Changes to heading and text changes
DT7903Changes to heading and minor text changes
DT7904Changes to heading and text changes
DT7905Changes to heading
DT7906Changes to heading and text changes
DT7907Changes to heading and minor text changes
DT7908Minor text change
DT7909Page deleted
DT7912Changes to heading and text changes
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DT7990Changes to heading and text changes
DT8450Changes to heading
DT8451Changes to heading and text changes
DT8700Changes to heading and text changes
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DT8730Changes to heading
DT8731Changes to heading
DT8750Changes to heading and text changes
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DT8759Changes to heading and text changes
DT8760Changes to heading and text changes
DT8761Changes to heading and text changes
DT8790Changes to heading and text changes
DT8850Changes to heading and text changes
DT8851Changes to heading and text changes
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