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HMRC internal manual

Double Taxation Relief Manual

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HM Revenue & Customs
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Sweden: Agreement

A comprehensive agreement (SI 1984/366) entered into force on 26 March 1984 and has effect

a) In the United Kingdom for income tax and capital gains tax from 6 April 1985, for corporation tax from 1 April 1985 and for petroleum revenue tax from 1 January 1985.

b) In Sweden from 1 January 1985.

This agreement replaced the previous agreement of 28 July 1960 and its amending protocols.

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