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HMRC internal manual

Double Taxation Relief Manual

Saudi Arabia: Agreements

A comprehensive agreement (SI 2008/1770) entered into force on 1 January 2009 and had effect in the United Kingdom from 1 April 2010 for corporation tax and from 6 April 2010 for income tax and capital gains tax. It was effective in Saudi Arabia from 1 January 2010.

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

An agreement (SI 1994/767), covering only air transport undertakings and their employees, had effect from 1 January 1989 as regards air transport undertakings and as regards their employees from 3 October 1994. Nothing in the comprehensive agreement affects the earlier agreement, unless a provision of the comprehensive agreement offers greater relief from the taxes covered by the later agreement, in which case that provision will apply.

The text of the Tax Treaty can be found via