UK: Double Tax Treaties

UK Introduction

A double tax treaty allows that tax paid can be offset in one of two countries against tax payable in the other, thus avoiding double taxation. The UK is a signatory to double tax treaties with several countries throughout the world. Some forms of income are exempt from tax or qualify for reduced rates. These include royalties, dividends and capital gains.

The following is a list of countries with which the UK has a double tax treaty which is currently in force.

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UK Table of Double Tax Treaties

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UK Other International Agreements

The UK has Air Transport Agreements with Algeria (1981) and Iran (1960), and Shipping and Air Transport Profits Agreements with the Lebanon (1964) and Zaire (1976). There are also a number of tax information exchange agreements (TIEAs) in force with a number of jurisdictions, including Anguilla, Antigua and Barbuda, the Bahamas, the Channel Islands, Dominica, Gibraltar, Grenada, Guernsey, the Isle of Man, Jersey, Liechtenstein, Saint Kitts and Nevis, Saint Vincent and the Grenadines, San Marino, the British Virgin Islands, the Netherlands Antilles and Aruba, Turks & Caicos Islands, . Other TIEAs have been signed but are not yet in force.