INTM153030 - Description of double taxation agreements: Taxes covered
This Article lists the taxes that are covered by the agreement. In the United Kingdom these are normally Income Tax, Corporation Tax and Capital Gains Tax and, in some agreements, Petroleum Revenue Tax. The Article also provides that any identical or substantially similar taxes imposed by either country after signature of the agreement may be included in the taxes covered.
If a claim is made that a foreign tax is an identical or substantially similar tax and it is not one which is shown in the country section of this guidance, then a report should be made to Business International, Tax Treaty Team with as much information as possible about the tax as can be obtained from the taxpayer.