INTM367800 | DT applications and claims: Non-resident beneficiaries of UK trusts
From HM Revenue & Customs · International Manual
DTAs where relief is available under the ‘other income’ article on discretionary payments made by UK resident trustees
| Armenia (to 5 April 2002) | Macedonia |
|---|---|
| Austria | Moldova (to 5 April 2002) |
| Barbados | Montenegro |
| Belarus | Morocco |
| Bosnia Herzegovina | Namibia |
| Cote d’Ivoire | Poland |
| Croatia | Portugal |
| Egypt | Romania |
| France | Serbia |
| Georgia (to 5 April 2002) | Slovenia |
| Germany | South Africa (to 5 April 2003) |
| Hungary | Spain |
| Israel | Sudan |
| Jamaica | Swaziland |
| Kenya | Tajikistan |
| Kyrgyzstan (to 5 April 2002) | Tunisia |
| Lithuania (to 5 April 2002) | Turkmenistan |
| Zambia |
1 {#}
Armenia, Belarus, Georgia, Kyrgyzstan, Lithuania, Moldova, Tajikistan, Turkmenistan: relief is given under the terms of the United Kingdom/USSR Double Taxation Convention.
2 {#}
Bosnia-Herzegovina, Croatia, Macedonia, Montenegro, Serbia, Slovenia: relief is given under the terms of the United Kingdom/Federal Republic of Yugoslavia Double Taxation Convention.