Policy paper

Statement of Practice 3 (1986)

Payments to a non-resident from UK discretionary trusts or UK estates during the administration period: double taxation relief.

• From: HM Revenue & Customs
• Published: 2 April 1986

Documents

Statement of Practice 3 (1986)

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Details

Statements applicable to individuals (Income Tax and interest on tax).

Published 2 April 1986