A new UK Government took office on 11 May 2010. As a result the content on these pages may not reflect current Government policy. All statutory guidance and legislation published on this site continues to reflect the current legal position unless indicated otherwise.
Double taxation agreements, sometimes known as double taxation treaties, are designed to protect against the risk of an individual or a corporate entity being taxed twice where the same income is taxable in two states.
We are in the process of adding to the list of treaties shown below but in the meantime the majority of our Double Taxation Agreements remain in the Double Taxation Relief Manual.