HMRC internal manual

Double Taxation Relief Manual

Uganda: Agreement

You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals.

The comprehensive agreement (SI1993/1802) has effect

In the United Kingdom for

Income and Capital Gains Tax from 1994-95

Corporation Tax from 1 April 1994.

In Uganda for taxable years beginning on or after 1 January 1994.

If using the HMRC Intranet, the 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 Uganda” will provide a link to the agreement.

The text of the Tax Treaty can be found via