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HMRC internal manual

Double Taxation Relief Manual

Jamaica: Agreement

The comprehensive agreement (SI1973/1329) entered into force on 31 December 1973 and has effect

  1. In the United Kingdom for
i) Income Tax from 1973-74,

ii) Capital Gains Tax from 1973-74,

iii) Corporation Tax from 1 April 1973.
  1. In Jamaica for any year of assessment beginning on or after I January 1973.

The text of the Tax Treaty can be found via https://www.gov.uk/government/publications/jamaica-tax-treaties