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HMRC internal manual

Double Taxation Relief Manual

St Lucia

There is currently no double taxation agreement between the United Kingdom and St Lucia.

The agreement (SI1949/366) was amended by SI1968/1102 from 4 September 1968, but was terminated with effect from 1 January 1988 in St Lucia. In the United Kingdom the termination dates were 1 April 1988 (Corporation Tax) and 6 April 1988 (Income Tax).