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HMRC internal manual

Double Taxation Relief Manual

DT18900 - Double Taxation Relief Manual: Trinidad and Tobago: agreement

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

  • In the United Kingdom for
    • Income Tax from 1984-85
    • Corporation Tax from 1 April 1984
  • In Trinidad and Tobago for
    • Tax withheld at source on amounts paid, credited or remitted to non-residents from January 1984
    • Other Trinidad and Tobago tax from the year of income commencing 1 January 1984

The text of the Tax Treaty can be found via the Gov.uk website.