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HMRC internal manual

Double Taxation Relief Manual

Sri Lanka: Agreement

A comprehensive agreement (SI 1980/713) entered into force on 21 May 1980 and has effect

a) In the United Kingdom for

i) Income Tax from 1977-78,

ii) Capital Gains Tax from 1977-78,

iii) Corporation Tax from 1 April 1977.

b) In Sri Lanka from the year of assessment beginning 1 April 1977.

The text of the Tax Treaty can be found via https://www.gov.uk/government/publications/sri-lanka-tax-treaties