DT11753 - Double Taxation Relief Manual: Guidance by country: Latvia: Treaty summary You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals. The table summarises the provisions of the treaty as they relate to income beneficially owned by UK residents. The rate shown is the ‘treaty rate’ and does not reflect taxes chargeable under domestic law before relief is given under the provisions of the treaty. The ‘treaty rate’ is the maximum rate at which Latvia is permitted to tax income in the relevant categories under the treaty. Rates chargeable under domestic law may be higher or lower.