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HMRC internal manual

Double Taxation Relief Manual

Zimbabwe: Agreement

A comprehensive agreement (SI 1982/1842) entered into force on 11 February 1983 and has effect in the United Kingdom for income tax and capital gains tax from 6 April 1981 and for corporation tax from 1 April 1981. The effective date for Zimbabwean tax is 1 April 1981.

The text of the Tax Treaty can be found via