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HMRC internal manual

Double Taxation Relief Manual

HM Revenue & Customs
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Virgin Islands (British): Agreements

A limited double taxation agreement between the United Kingdom and the British Virgin Islands entered into force on 12 April 2010 and is effective in the United Kingdom from 6 April 2011 and in the British Virgin Islands from 1 January 2011.

The agreement is unusual in that it only covers United Kingdom income tax. It will also cover any other taxes similar to income tax which are imposed either by the United Kingdom or the British Virgin Islands after the date of signature of the Agreement. The agreement does not have provisions dealing with dividends, interest and royalties.

Although this agreement does have provisions relating to exchange of information, the United Kingdom also has a tax information exchange agreement (TIEA) with the British Virgin Islands, which entered into force on 12 April 2010 and is effective from the same date.

Details as to what information can be exchanged can be found in the agreement itself.

If using the HMRC Intranet, both agreements can be viewed through the “New treaties/protocols in force” link on the sidebar, following the TIEAs link on the subsequent sidebar. On the HMRC web-site, searching for “TIEA British Virgin Islands” will provide a link to the agreement.