INTM367530 | DT applications and claims: Income from Estates

Countries where relief is available under the Other Income article on distributions made by UK estates

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*Armenia, Belarus, Georgia, Kyrgyzstan, Lithuania, Moldova, Tajikistan, Turkmenistan: relief is given under the terms of the United Kingdom/USSR Double Taxation Convention.

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Bosnia-Herzegovina, Croatia, Macedonia, Montenegro, Serbia, Slovenia: relief is given under the terms of the United Kingdom/Federal Republic of Yugoslavia Double Taxation Convention.

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Although, for income tax, the UK/USA Double Taxation Convention 2002 replaced the UK/USA Double Taxation Convention 1980 on 6 April 2003, under Article 29(3) of the new treaty a claimant can elect to be treated according to the provisions of the previous treaty for UK income received in the period 6 April 2003 to 5 April 2004.