INTM345600 - DT Applications and claims: DT Agreements: country A to Z guide
This country A to Z guide covers aspects of the specific DTA for HMRC staff dealing with an application or claim by a resident of the DT country. The guide is being written and published in stages.
Click on the initial letter for the country name in the navigation bar below to access:
- active links to the INTM paragraphs where guidance is currently available
- the INTM paragraph numbers for guidance that will be published at a later date
- the names of any countries that do not have a comprehensive DTA with the UK.
If you need guidance on a DTA for which the INTM paragraphs are not yet available, there is a basic summary in the DT Digest. For more detailed information contact CAR PTI Advisory, Technical Advice Group.
The full text of the UK’s Double Taxation Agreements can be read at DT2140 onwards.
A B C D E F G H I J K L M N O P Q R S T U V
A
Active links show the pages where guidance is currently available in this manual. If there is no active link, the guidance will appear at a later date. In the meantime, contact CAR PTI Advisory, Technical Advice Group.
| INTM345740 | Antigua |
| INTM345800 | Argentina |
| INTM345850 | Armenia (the DT agreement with USSR applies) |
| INTM345900 | Australia |
| INTM346000 | Austria |
| INTM346100 | Azerbaijan |
There are no comprehensive DT agreements between the UK and
| Abu Dhabi |
| Afghanistan |
| Albania |
| Algeria |
| Andorra |
| Angola |
| Aruba |
B
Active links show the pages where guidance is currently available in this manual. If there is no active link, the guidance will appear at a later date. In the meantime, contact CAR PTI Advisory, Technical Advice Group.
| INTM346240 | Bangladesh |
| INTM346340 | Barbados |
| INTM346440 | Belarus |
| INTM346540 | Belgium |
| INTM346640 | Belize |
| INTM346800 | Bolivia |
| INTM346920 | Bosnia-Herzegovina |
| INTM346930 | Botswana |
| INTM346950 | British Virgin Islands |
| INTM347060 | Brunei |
| INTM347160 | Bulgaria |
| INTM347280 | Burma |
There are no comprehensive DT agreements between the UK and
| Bahamas |
| Bahrain |
| Benin |
| Bermuda |
| Bhutan |
| Brazil |
| Burkina Faso |
| Burundi |
C
Active links show the pages where guidance is currently available in this manual. If there is no active link, the guidance will appear at a later date. In the meantime, contact CAR PTI Advisory, Technical Advice Group.
| INTM347350 | Canada |
| INTM347530 | Cayman Islands |
| INTM347550 | China |
| INTM347770 | Côte d'Ivoire |
| INTM347870 | Croatia |
| INTM348000 | Cyprus |
| INTM348500 | Czech Republic |
There are no comprehensive DT agreements between the UK and
| Cambodia |
| Cameroon |
| Cape Verde |
| Central African Republic |
| Chad |
| Chile |
| Colombia |
| Comoros |
| Congo, The Democratic Republic of |
| Congo, The Republic of |
| Cook Islands |
| Costa Rica |
| Cuba |
D
Active links show the pages where guidance is currently available in this manual. If there is no active link, the guidance will appear at a later date. In the meantime, contact CAR PTI Advisory, Technical Advice Group.
| INTM349000 | Denmark |
There are no comprehensive DT agreements with the following countries:
| Djibouti |
| Dominica |
| Dominican Republic |
E
Active links show the pages where guidance is currently available in this manual. If there is no active link, the guidance will appear at a later date. In the meantime, contact CAR PTI Advisory, Technical Advice Group.
| INTM349600 | Egypt |
| INTM349800 | Estonia |
There are no comprehensive DT agreements between the UK and
| Ecuador |
| El Salvador |
| Equatorial Guinea |
| Eritrea |
| Ethiopia |
F
Active links show the pages where guidance is currently available in this manual. If there is no active link, the guidance will appear at a later date. In the meantime, contact CAR PTI Advisory, Technical Advice Group.
| INTM350000 | Falkland Islands |
| INTM350120 | Fiji |
| INTM350300 | Finland |
| INTM350500 | France |
There are no comprehensive DT agreements between the UK and
| Faroe Islands |
| French Polynesia (Tahiti) |
G
Active links show the pages where guidance is currently available in this manual. If there is no active link, the guidance will appear at a later date. In the meantime, contact CAR PTI Advisory, Technical Advice Group.
| INTM351570 | Gambia, The |
| INTM351670 | Georgia |
| INTM351800 | Germany |
| INTM352300 | Ghana |
| INTM352420 | Greece |
| INTM352520 | Grenada |
| INTM352620 | Guadeloupe - see France |
| INTM352700 | Guernsey |
| INTM352820 | Guyana |
| INTM352950 | Guyane (French Guyana) - see France |
There are no comprehensive DT agreements between the UK and
| Gabon |
| Gibraltar |
| Guam |
| Guatemala |
| Guinea |
| Guinea-Bissau |
H
Active links show the pages where guidance is currently available in this manual. If there is no active link, the guidance will appear at a later date. In the meantime, contact CAR PTI Advisory, Technical Advice Group.
| INTM353030 | Hong Kong |
| INTM353050 | Hungary |
There are no comprehensive DT agreements between the UK and
| Haiti |
| Honduras |
I
Active links show the pages where guidance is currently available in this manual. If there is no active link, the guidance will appear at a later date. In the meantime, contact CAR PTI Advisory, Technical Advice Group.
| INTM353150 | Iceland |
| INTM353250 | India |
| INTM353350 | Indonesia |
| INTM353500 | Ireland |
| INTM354500 | Isle of Man |
| INTM354600 | Israel |
| INTM354700 | Italy |
There are no comprehensive DT agreements between the UK and
| Iran |
| Iraq |
J
Active links show the pages where guidance is currently available in this manual. If there is no active link, the guidance will appear at a later date. In the meantime, contact CAR PTI Advisory, Technical Advice Group.
| INTM354900 | Jamaica |
| INTM355000 | Japan |
| INTM355200 | Jersey |
| INTM355300 | Jordan |
K
Active links show the pages where guidance is currently available in this manual. If there is no active link, the guidance will appear at a later date. In the meantime, contact CAR PTI Advisory, Technical Advice Group.
| INTM355400 | Kazakhstan |
| INTM355500 | Kenya |
| INTM355600 | Kiribati |
| INTM355700 | Korea, Republic of |
| INTM355800 | Kuwait |
| INTM355900 | Kyrgyzstan - see USSR |
There is no comprehensive DT agreement between the UK and
| Korea, Democratic People's Republic of |
L
Active links show the pages where guidance is currently available in this manual. If there is no active link, the guidance will appear at a later date. In the meantime, contact CAR PTI Advisory, Technical Advice Group.
| INTM355970 | Latvia |
| INTM356100 | Lesotho |
| INTM356250 | Lithuania |
| INTM356350 | Luxembourg |
There are no comprehensive DT agreements between the UK and
| Laos |
| Lebanon |
| Liberia |
| Libya |
| Liechtenstein |
M
Active links show the pages where guidance is currently available in this manual. If there is no active link, the guidance will appear at a later date. In the meantime, contact CAR PTI Advisory, Technical Advice Group.
| INTM356500 | Macedonia |
| INTM356620 | Malawi |
| INTM356720 | Malaysia |
| INTM357000 | Malta |
| INTM357100 | Martinique - see France |
| INTM357150 | Mauritius |
| INTM357250 | Mexico |
| INTM357370 | Moldova - See USSR |
| INTM357420 | Mongolia |
| INTM357520 | Montserrat |
| INTM357620 | Montenegro |
| INTM357720 | Morocco |
| INTM357840 | Myanmar - see Burma |
There are no comprehensive DT agreements between the UK and
| Maldives |
| Mali |
| Marshall Islands |
| Mauritania, Islamic Republic of |
| Micronesia, Federated States of |
| Monaco |
| Mozambique |
N
Active links show the pages where guidance is currently available in this manual. If there is no active link, the guidance will appear at a later date. In the meantime, contact CAR PTI Advisory, Technical Advice Group.
| INTM357850 | Namibia |
| INTM358000 | Netherlands |
| INTM358650 | New Zealand |
| INTM358890 | Nigeria |
| INTM359000 | Norway |
There are no comprehensive DT agreements between the UK and
| Nauru |
| Nepal |
| Netherlands Antilles |
| New Caledonia |
| Nicaragua |
| Niger |
| Northern Mariana Islands |
O
Active links show the pages where guidance is currently available in this manual. If there is no active link, the guidance will appear at a later date. In the meantime, contact CAR PTI Advisory, Technical Advice Group.
| INTM359100 | Oman |
P
Active links show the pages where guidance is currently available in this manual. If there is no active link, the guidance will appear at a later date. In the meantime, contact CAR PTI Advisory, Technical Advice Group.
| INTM359200 | Pakistan |
| INTM359350 | Papua New Guinea |
| INTM359500 | Philippines |
| INTM359600 | Poland |
| INTM359700 | Portugal |
There are no comprehensive DT agreements between the UK and
| Palau |
| Panama |
| Paraguay |
| Peru |
| Puerto Rico |
Q
Active links show the pages where guidance is currently available in this manual. If there is no active link, the guidance will appear at a later date. In the meantime, contact CAR PTI Advisory, Technical Advice Group.
| INTM359880 | Qatar |
R
Active links show the pages where guidance is currently available in this manual. If there is no active link, the guidance will appear at a later date. In the meantime, contact CAR PTI Advisory, Technical Advice Group.
| INTM359900 | Romania |
| INTM360000 | Russian Federation |
There is no comprehensive DT agreement between the UK and
| Rwanda |
S
Active links show the pages where guidance is currently available in this manual. If there is no active link, the guidance will appear at a later date. In the meantime, contact CAR PTI Advisory, Technical Advice Group.
| INTM360150 | St Kitts & Nevis |
| INTM360320 | Serbia - see Yugoslavia, Federal Republic of |
| INTM360400 | Sierra Leone |
| INTM360500 | Singapore |
| INTM360600 | Slovak Republic (Slovakia) |
| INTM360700 | Slovenia |
| INTM360800 | Solomon Islands |
| INTM361000 | South Africa |
| INTM361500 | Spain |
| INTM362000 | Sri Lanka |
| INTM362100 | Sudan |
| INTM362220 | Swaziland |
| INTM362300 | Sweden |
| INTM362500 | Switzerland |
There are no comprehensive DT agreements between the UK and
| St Lucia |
| St Vincent |
| Samoa |
| San Marino |
| Sao Tome and Principe |
| Saudi Arabia |
| Senegal |
| Seychelles |
| Somalia |
| Surinam |
| Syria |
T
Active links show the pages where guidance is currently available in this manual. If there is no active link, the guidance will appear at a later date. In the meantime, contact CAR PTI Advisory, Technical Advice Group.
| INTM363100 | Taiwan |
| INTM363200 | Tajikistan |
| INTM363320 | Thailand |
| INTM363500 | Trinidad & Tobago |
| INTM363600 | Tunisia |
| INTM363700 | Turkey |
| INTM363800 | Turkmenistan |
| INTM363900 | Tuvalu |
There are no comprehensive DT agreements between the UK and
| Tanzania |
| Togo |
| Tonga |
U
Active links show the pages where guidance is currently available in this manual. If there is no active link, the guidance will appear at a later date. In the meantime, contact CAR PTI Advisory, Technical Advice Group.
| INTM364000 | Uganda |
| INTM364100 | Ukraine |
| INTM365000 | United States of America |
| INTM366000 | USSR |
| INTM366150 | Uzbekistan |
There are no comprehensive DT agreements between the UK and
| United Arab Emirates |
| Uruguay |
V
Active links show the pages where guidance is currently available in this manual. If there is no active link, the guidance will appear at a later date. In the meantime, contact CAR PTI Advisory, Technical Advice Group.
| INTM366300 | Venezuela |
| INTM366400 | Vietnam |
There are no comprehensive DT agreements between the UK and
| Vanuatu |
| Virgin Islands (USA) |
Z
Active links show the pages where guidance is currently available in this manual. If there is no active link, the guidance will appear at a later date. In the meantime, contact CAR PTI Advisory, Technical Advice Group.
| INTM366720 | Zambia |
| INTM366900 | Zimbabwe |
