Tax treaties
Document type
Publication: International treaty (with an HTML attachment)
When to use
Use this pattern to tell users about tax treaties between the UK and other countries. Tax treaties can include various documents, for example a:
- double taxation agreement
- double taxation convention and amendments to the convention
- joint declaration
- multilateral instrument
- mutual agreement procedure
- protocol to the double taxation convention
- tax information exchange agreement
How it works
For an example of a tax treaty, see Mauritius: tax treaties.
Publication
Title
[Country]: tax treaties
Summary
Tax treaties and related documents between the UK and [country].
Details
For each HTML attachment you will need to add a new heading at level 3. The order should match the order of the attachments.
| Type | What to enter |
|---|---|
| Simple treaties in force | ### [Name of HTML attachment] The ['thing'] entered into force on [date]. It is effective in [country or both countries] from [date]. Note: if the effective date is different for each country, include on separate lines but ensure that the UK is shown first. |
| Complex treaties in force that involve different countries and individual taxes | ### [Name of HTML attachment] The ['thing'] entered into force on [date]. It is effective in [country] from:
Note: if the effective date is different for each country, include on separate lines but ensure that the UK is shown first. |
| Treaties not in force | ### [Name of HTML attachment] The ['thing'] was signed on [date] and has not yet entered into force. |
HTML attachment
The HTML attachments should be in the following order:
- in force in date order (most recent first)
- not in force in date order (most recent first)
Use the following title formats:
- [yyyy] UK-[country] Double Taxation Agreement — in force
- [yyyy] UK-[country] Tax Information Exchange Agreement: exchange of information — in force
- [yyyy] UK-[country] Double Taxation Convention and Protocol, as amended in [yyyy] — in force
- [yyyy] UK-[country] Protocol to the [yyyy] Double Taxation Convention — not in force
Collection
Add your new document to the Tax treaties document collection. Do not create a public change note.