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HMRC internal manual

Double Taxation Relief Manual

From
HM Revenue & Customs
Updated
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Tajikistan: No agreement

There is no double taxation agreement between the United Kingdom and Tajikistan.

The United Kingdom will apply the provisions of the agreement between the United Kingdom and the Soviet Union on the basis that it had effect in the case of residents of Tajikistan:

  • for profits arising before 1 April 2014, in the case of corporation tax; and
  • for income and capital gains arising before 6 April 2014, in the case of income and capital gains tax.

Tajikistan do not consider that the agreement ever had effect in Tajikistan.

See DT17450 onwards for details of the agreement between the UK and the Soviet Union.

Claims for relief in respect of Tajikistan tax should be referred to the Tax Treaty Team.