International treaty

USA: tax treaties

Tax treaties and related documents between the UK and USA.

• From: HM Revenue & Customs
• Published: 1 July 2005
• Last updated: 9 August 2021 — See all updates

Documents

2001 USA-UK Double Taxation Convention as amended by the 2002 protocol - in force

PDF, 370 KB, 61 pages

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UK-USA Double Taxation Convention – Competent Authority Agreement (1) signed in July 2021 – in force

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UK-USA Double Taxation Convention – Competent Authority Agreement (2) signed in July 2021 – in force

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Details

The double taxation convention entered into force on 31 March 2003 and was amended by signed protocol on 19 July 2002.

It is effective in the:

USA from:

• 1 May 2003 for taxes with held at source
• 1 January 2004 for all other US taxes

UK from:

• 1 April 2003 for Corporation Tax
• 6 April 2003 for Income Tax and Capital Gains Tax
• 1 May 2003 for taxes withheld at source
• 1 January 2004 for Petroleum Revenue Tax

Published 1 July 2005
Last updated 9 August 2021 + show all updates

1. 9 August 2021

   Competent Authority Agreements signed in July 2021 have been added.

2. 1 July 2005

   First published.