A Double Taxation Convention between the United Kingdom and the Kingdom of Saudi Arabia was signed in London on 31 October 2007 and entered into force on 1 January 2009. The text has been published as the Schedule to the Double Taxation Relief and International Tax Enforcement (Taxes on Income and Capital) (Saudi Arabia) Order 2008 (PDF 2MB) (Statutory Instrument 2008 No. 1770), copies of which can be obtained from The Stationery Office. The text of the Order can also be accessed on the web site of the Office of Public Sector Information (opens new window).
Details of the debate by the Thirteenth Delegated Legislation committee of the 3 July 2008 can be found in the House of Commons Official Report (opens new window), following which the draft Order was approved by Parliament on 7 July 2008.
In the United Kingdom the provisions of the Convention will take effect from 1 April 2010 for corporation tax purposes and from 6 April 2010 for income tax and capital gains tax purposes. In Saudi Arabia the provisions will take effect from 1 January 2010.
HM Revenue & Customs
January 2009
