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HMRC internal manual

Double Taxation Relief Manual

DT: Montserrat: double taxation agreement, Article 1: Taxes covered

(1)The taxes which are the subject of this Arrangement are-

  1. In the United Kingdom:

The income tax (including surtax) and the profits tax (hereinafter referred to as`United Kingdom tax`).

  1. In Montserrat:

The income tax (hereinafter referred to as `Montserrat tax`)

(2) This Arrangement shall also apply to any other taxes of a substantially similar character imposed in the United Kingdom or Montserrat after this Arrangement has come into force.