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HMRC internal manual

Double Taxation Relief Manual

Mexico: Agreement

A comprehensive agreement (SI 1994/3212) has effect

  1. In the United Kingdom for
i) Income Tax from 1994-95,

ii) Capital Gains Tax from 1994-95,

iii) Corporation Tax from 1 April 1994.
  1. In Mexico from 6 April 1994.

A protocol (SI 2010/2686) amending the 1994 agreement entered into force on 18 January 2011. It amended the provisions on dividends and exchange of information and introduced an additional article on assistance in collection.

If using the HMRC Intranet, the agreement and protocol can be viewed through the “New treaties/protocols in force” link on the sidebar. On the HMRC web-site, searching for “Treaties in force Mexico” will provide a link to the treaty.

The text of the Tax Treaty can be found via