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HMRC internal manual

Double Taxation Relief Manual

Trinidad and Tobago: Agreement

The comprehensive agreement (SI 1983/1903) came into force on 22 December 1983 and has effect

a) In the United Kingdom for

i) Income Tax from 1984-85,

ii) Corporation Tax from 1 April 1984.

b) In Trinidad and Tobago for

i) Tax withheld at source on amounts paid, credited or remitted to non-residents from January 1984,

ii) Other Trinidad and Tobago tax from the year of income commencing 1 January 1984.

The text of the Tax Treaty can be found via