DT19850 - Double Taxation Relief Manual: Guidance by country: United States of America: Convention in force

Title: Convention between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the United States of America for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and Capital Gains

Signed: 24 July 2001

Statutory Instrument number: SI 2002 No. 2848

Entered into force: 31 March 2003

Has effect:

In both countries in respect of taxes withheld at source, from 1 May 2003

In the USA:

  • in respect of all other taxes from 1 January 2004

In the UK in respect of:

  • income tax and capital gains tax from 6 April 2003

  • corporation tax from 1 April 2003

  • petroleum Revenue Tax from 1 January 2004

An earlier agreement (SI 1980 No. 568) applied until the dates from which the above agreement had effect.

Protocol amending the 2001 convention

Title: Protocol amending the Convention between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the United States of America for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and Capital Gains signed at London on 24 July 2001

Signed: 19 July 2002

Statutory Instrument number: SI 2002 No. 2848

Entered into force: 31 March 2003

Has effect:

The amending protocol was appended to the main convention as Part II of the Schedule to SI 2002 No. 2848 and takes effect in accordance with Article 29 of that convention. The relevant dates are listed in the table above.

The consolidated text of the convention currently in force can be found at the following link: https://www.gov.uk/government/publications/usa-tax-treaties