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HMRC internal manual

Double Taxation Relief Manual

Montserrat: Agreements

The main agreement (SR and 0 1947 No.2869) has effect:

  1. In the United Kingdom for
i) Income Tax from 1947-48,

ii) Corporation Tax from I April 1964.
  1. In Montserrat for the year of assessment beginning 1 January 1947.

A further agreement (SI 1968/576), amending certain provisions of the 1947 agreement, entered into force on 4 December 1968.

The text of the Tax Treaty can found via https://www.gov.uk/government/publications/montserrat-tax-treaties