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HMRC internal manual

Double Taxation Relief Manual

HM Revenue & Customs
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Double Taxation Relief Manual: Guidance by country: Oman: Agreement

  1. In the United Kingdom for
i) Income Tax from 1996-97,

ii) Capital Gains Tax from 1996-97,

iii) Corporation Tax from 1 April 1996;
  1. In the Sultanate of Oman in respect of taxes on income arising on or after 1 January 1996;
  2. in respect of profits, income and gains from the operation of ships and aircraft in international transport
i) in the United Kingdom, for Income Tax, Capital Gains Tax and Corporation Tax on income and gains arising on or after 1 January 1979;

ii) in the Sultanate of Oman, in respect of taxes on income arising on or after 1 January 1979.

A protocol (SI2010/2687), amending certain provisions in the 1998 agreement, entered into force and took effect on 9 January 2011 for taxes withheld at source were it will apply from 1 January 2012.

If using the HMRC Intranet, the agreement and protocol can be viewed through the “New treaties/protocols in force” link on the sidebar. On the HMRC web-site, searching for “Treaties in force Oman” will provide a link to the treaty.