Dealing with HMRC – international treaty

Tax Information Exchange Agreement: Gibraltar - taxation savings income

Reciprocal Agreement with Gibraltar relating to the European Union (EU) Directive on taxation savings income in the form of interest payments.



Agreement on the taxation of savings income between Gibraltar and the UK of Great Britain and Northern Ireland. The attached document is classified by HM Revenue and Customs as a Tax Information Agreement (TIEA),which are bilateral agreements under which territories agree to co-operate in tax matters through exchange of information.