This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Double Taxation Relief Manual

Bangladesh: Agreement

The comprehensive agreement (SI1980/708) entered into force on 8 July 1980 and has effect:

a) In the United Kingdom for

i) Income Tax from 1978-79,

ii) Capital Gains Tax from 1978-79,

iii) Corporation Tax from 1 April 1978.


b) In Bangladesh from 1 July 1978.

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 Bangladesh” will provide a link to the treaty.

The text of the Tax Treaty can be found via