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HMRC internal manual

Double Taxation Relief Manual


A comprehensive agreement (SI 2007/2127) entered into force on 2 August 2007 and has effect in the United Kingdom from 1 April 2008 for corporation tax and 6 April 2008 for income tax and capital gains tax and from 1 January 2008 in Macedonia.

The agreement between the United Kingdom and Yugoslavia (see DT 20650 et seq) remained in force between the United Kingdom and Macedonia, until the replacement agreement took effect.

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 Macedonia” will provide a link to the treaty.

The text of the Tax Treaty can be found via