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HMRC internal manual

Double Taxation Relief Manual

Sweden: Agreements in force

Title CONVENTION BETWEEN THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND AND THE KINGDOM OF SWEDEN FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL GAINS
   
Signed 26 March 2015
Statutory Instrument number 2015 No. 1891
Entered into force 20 December 2015
Has effect from In the United Kingdom: * In respect of taxes withheld at source, for amounts paid or credited on or after 1st January 2016; * In respect of income tax and capital gains tax, for any year of assessment beginning on or after 6th April 2016; * In respect of corporation tax, for any financial year beginning on or after 1st April 2016. In the Kingdom of Sweden: * In respect of taxes withheld at source, for amounts paid or credited on or after 1st January 2016; * In respect of other taxes on income, for taxes chargeable for any tax year beginning on or after 1st January 2016.

A previous agreement (SI 1984 No. 366) applied until the dates from which the above agreement had effect.

The text of the treaty currently in force, and the previous agreement can be found via the following link: https://www.gov.uk/government/publications/sweden-tax-treaties