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HMRC internal manual

Double Taxation Relief Manual

Double Taxation relief Manual: Guidance by country: Azerbaijan: Agreement

The comprehensive agreement (SI1995/762) entered into force on 3 October 1995 and has effect

  1. In the United Kingdom for

i) Income Tax from 1996-97,

ii) Capital Gains Tax from 1996-97,

iii) Corporation Tax from 1 April 1996.

  1. In Azerbaijan from 1 January 1996.

If using the HMRC Intranet, the agreement can be viewed through the “New treaties/protocols in force” link on the sidebar.

On the HMRC website, searching for “Treaties in force Azerbaijan” will provide a link to the treaty.

The text of the Tax Treaty can be found via