HMRC internal manual

Double Taxation Relief Manual

DT11350 - Korea: Agreements

You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals.

The most recent comprehensive Agreement (SI 1996/3168) entered into force on 30 December 1996 and has effect

  1. In the United Kingdom for
(i) Income Tax from 1997-98,

(ii) Capital Gains Tax from 1997-98, 

(iii) Corporation Tax from 1 April 1997. 
  1. In Korea for
(i) taxes withheld at source, from payments on or after 1 January 1997

(ii) other taxes, for taxable years beginning on or after 1January 1997. 

This Agreement replaced the previous comprehensive Agreement (SI 1978/786).

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 Korea” will provide a link to the treaty.