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HMRC internal manual

Double Taxation Relief Manual

Italy: Agreements

The current agreement (SI1990/2590) entered into force on 31 December 1990. It generally has effect:

a) In the United Kingdom for

i) Income tax and Capital Gains Tax from 6 April 1991,

ii) Corporation Tax from 1 April 1991,

iii) Petroleum Revenue Tax from 1 January 1991.

b) In Italy from 1 January 1991.

However, in the case of shipping and air transport profits the new Convention has effect for accounting periods beginning on or after 1 January 1974.

If using the HMRC Intranet, the agreement can be viewed through the “New treaties/protocols in force” link on the sidebar. On the HMRC web-site, searching for “Treaties in force Italy” will provide a link to the treaty.

The text of the Tax Treaty can be found via