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HMRC internal manual

Double Taxation Relief Manual

Double Taxation Relief Manual: Guidance by country: Qatar: Agreement

A comprehensive agreement (SI 2010/241) entered into force on 15 October 2010 and has effect:

a) From 1 January 2004 for profits, income and gains from shipping and air transport.

For other profits, income and gains:

b) In the United Kingdom from 1 January 2011 for taxes withheld at source, from 1 April 2011 for corporation tax and from 6 April 2011 (except for tax withheld at source) for income tax and capital gains tax.

c) In Qatar from 1 January 2011.

This Agreement was modified by an amending protocol (SI2011/1684) which had effect from 1 January 2011.

If using the HMRC Intranet, the agreement and amending 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 Qatar” will provide a link to the treaty.

The text of the Tax Treaty can be found via