Double Taxation Agreements

We are currently in the process of restructuring our pages concerning Double Taxation Agreements. You will be able to reach some of the Agreements via the links below and more will be added gradually. The majority of our Double Taxation Agreements remain in the Double Taxation Relief Manual (see below for further details).

Treaty status

• In force
• Signed/not in force

These agreements take the form of Statutory Instruments.

Agreements which entered into force within the past few weeks are also available from our Statutory Instruments page until they have been published by The Stationery Office Ltd (TSO). They can then be accessed on the web site of the Office of Public Sector Information.

Tax Treaty News

News about the UK’s tax treaties can be found in the Tax Treaty News.

Tax and Social Security Treaties

A list of UK treaties (with Statutory Numbers) can be found in the International pages.

Double Taxation Relief Manual

This manual contains guidance which has been prepared for the staff of HMRC. It also lists all countries with which the United Kingdom has double taxation agreements and all other countries with which there is no agreement but where the Board have considered whether taxes levied in those countries are admissible for unilateral credit relief.

Guides

We have produced some guides on this subject which can be found in our International Series of leaflets and booklets.

Digest of double taxation agreements

This digest is a guide to possible entitlement to double taxation relief for certain types of UK income received by the residents of the countries listed.

The digest is available by contacting HMRC Residency.