INTM367530 - DT applications and claims: Income from Estates
Countries where relief is available under the Other Income article on distributions made by UK estates
| Armenia (to 5 April 2002) 1 | Montenegro 2 |
|---|---|
| Austria | Morocco |
| Barbados | Namibia |
| Belarus 1 | Netherlands |
| Belgium | Norway (to 5 April 2001) |
| Bosnia Herzegovina 2 | Poland |
| Cote d’Ivoire | Portugal |
| Croatia 2 | Romania |
| Cyprus | Serbia 2 |
| Denmark | Slovenia 2 |
| Egypt | South Africa (to 5 April 2003) |
| France | Spain |
| Georgia 1 | Sudan |
| Germany | Swaziland |
| Hungary | Sweden |
| Ireland, Republic of (to 5 April 1999) | Switzerland |
| Israel | Tajikistan 1 |
| Jamaica | Tunisia |
| Japan | Turkey |
| Kenya | Turkmenistan 1 |
| Kyrgyzstan (to 5 April 2002) 1 | Uganda |
| Luxembourg | USA (to 5 April 2003) 3 |
| Macedonia 2 | Zambia |
| Mauritius | Zimbabwe |
| Moldova (to 5 April 2002) 1 |
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.
3 {#}
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.