International treaty

Falkland Islands: tax treaties

Tax treaties and related documents between the UK and Falkland Islands.

Documents

1997 Falkland Islands UK Double Taxation Arrangement - in force

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

The Double Taxation Arrangement entered into force on 18 December 1997.

The arrangement is effective in the Falkland Islands from 1 January 1997 and in the UK from:

  • 1 April 1997 for Corporation Tax
  • 6 April 1997 for Income Tax and Capital Gains Tax
Published 5 February 2007