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HMRC internal manual

Double Taxation Relief Manual

Jordan: Agreement

The agreement (SI2001/3924) has effect:

  1. In the United Kingdom for
i) Income Tax and Capital Gains Tax from 6th April 2003

ii) Corporation Tax from 1 April 2003.
  1. In Jordan for the fiscal year beginning 1st January 2003.

The previous agreement (SI1979/300), covered shipping and air transport only and had effect from 7 February 1980. It did not provide for tax credit relief.

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 Jordan” will provide a link to the treaty.

The text of the Tax Treaty can be found via