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HMRC internal manual

Double Taxation Relief Manual

Lithuania: Agreement

A comprehensive agreement was signed on 19 March 2001 and entered into force on 28 November 2002 and took effect by means of an amending protocol (which also entered into force on 28 November 2002):

In the United Kingdom, in respect of income tax and capital gains tax, on 6 April 2002 and, in respect of corporation tax, on 1 April 2002.

In Lithuania, on 1 January 2002.

The text of the Tax Treaty can be found via