The comprehensive agreement (SI 1991/2881) entered into force on 29 November 1990 and has effect
- 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.
- 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 https://www.gov.uk/government/publications/morocco-tax-treaties