Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Double Taxation Relief Manual

HM Revenue & Customs
, see all updates

Kuwait: Agreement

A comprehensive agreement (SI 1999/2036) entered into force on 1 July 2000 and has effect:

  1. In the United Kingdom for
(i) Income Tax and Capital Gains Tax from 6 April 2001,  

(ii) Corporation Tax from 1 April 2001;   
  1. In Kuwait from 1 January 2001

The comprehensive agreement replaces the Air Transport Agreement (SI 1984/1825), which had effect from 8 April 1985.

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 Kuwait” will provide a link to the treaty.