Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Double Taxation Relief Manual

HM Revenue & Customs
, see all updates

Nigeria: Agreement

A comprehensive agreement (SI 1987/2057) entered into force on 27 December 1987 and has effect

  1. In the United Kingdom for

i) Income Tax and Capital Gains Tax from 6 April 1988,

ii) Corporation Tax from 1 April 1988.

  1. In Nigeria from 1 January 1988.

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 Nigeria” will provide a link to the treaty.