Updated digest of Double Taxation Treaties
22/05/2018

HMRC has published an updated issue of the Digest of Double Taxation Treaties. The digest includes updated information on double taxation arrangements between the UK and a number of other countries.

The digest is intended as a guide to double taxation relief for certain types of UK income received by the residents of the territories listed. The digest does not explain the conditions for relief and specific questions should be addressed by reference to the relevant countries treaty and any subsequent protocols.

The comprehensive list includes all countries with which the UK has a double taxation treaty. The list has been prepared in alphabetical order and each entry is divided into the following columns:

  • Territory
  • Claim Forms
  • Property Income Dividends
  • Interest
  • Royalties
  • Government Pensions
  • Other Pensions / Annuities
  • Other Income Article
  • Personal Allowances
  • Notes

 

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