On this page you will find a link to HM Revenue & Customs Digest of Double Taxation Treaties.
The Digest is a guide to possible entitlement to Double Taxation Relief for certain types of UK income received by the residents of the territories listed within the guide. It does not explain the conditions for relief. You may also need to refer to the text of a particular Double Taxation treaty.
Some of these treaties have been amended by one or more Protocols which are published separately with a new Statutory Instrument number. Any Protocol should be read in conjunction with the text of the original treaty.
