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

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).