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HMRC internal manual

Double Taxation Relief Manual

Vietnam: Agreement

The comprehensive agreement (SI1994/3216) entered into force on 15 December 1994 and has effect

In the United Kingdom for

Income Tax from 1995-96,

Capital Gains Tax from 1995-96,

Corporation Tax from 1 April 1995.

In Vietnam for

taxes withheld at source on income paid on or after 1 January 1995,

arising 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 Vietnam” will provide a link to the agreement.

The text of the Tax Treaty can be found via https://www.gov.uk/government/publications/vietnam-tax-treaties