Double Taxation Agreements

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. There are more than 1,300 double taxation treaties worldwide and the UK has the largest network of treaties, covering over 100 countries. The majority of our Double Taxation Agreements remain in the Double Taxation Relief Manual (see below for further details).

Tax Treaty News

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

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 (new window).

Tax Information Exchange Agreements (TIEAs)

TIEAs are bilateral agreements under which territories agree to co-operate in tax matters through exchange of information.

They are published on this website following signature but the agreements enter into force only when the necessary Parliamentary procedures have been completed in both countries. The date on which individual agreements take effect will depend on the specific provisions in each agreement. The Agreements take the form of Statutory Instruments. This page will be updated as individual agreements enter into force.

Agreements which have recently been signed but not yet in force
Agreements that have entered into force

Statutory Instruments - Double Taxation Agreements

A list of UK treaties (with Statutory Numbers) is available. The Statutory Instruments can then be accessed on the website of the Office of Public Sector Information (new window).

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 Residence (PDF 145K)