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HMRC internal manual

Double Taxation Relief Manual

Morocco: Agreement

The comprehensive agreement (SI 1991/2881) entered into force on 29 November 1990 and has effect

  1. In the United Kingdom for
i) Income Tax from 1981-82,

ii) Capital Gains Tax from 1981-82,

iii) Corporation Tax from 1 April 1981.
  1. In Morocco for
i) taxes withheld at source which accrues or becomes payable on or after 1 December 1990,

ii) other taxes for taxable periods ending on or after 1 January 1990.


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 Morocco” will provide a link to the treaty.

The text of the Tax Treaty can be found via