DT3150 - Double Taxation Relief Manual: Guidance by country: Barbados: Agreements in force

Title: Convention between Barbados and the United Kingdom of Great Britain and Northern Ireland for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and on Capital

Signed: 26 April 2012

Statutory Instrument number: SI 2012 No. 3076

Entered into force: 19 December 2012

Has effect:

  • in Barbados from 1 January 2013
  • in the UK, in respect of income tax and capital gains tax, from 6 April 2013; in respect of corporation tax, from 1 April 2013

A previous convention (SI 1970 No. 952, as amended by SI 1973 No. 2096) applied until the dates from which the above convention had effect.

The text of the convention currently in force can be found at the following link: https://www.gov.uk/government/publications/barbados-tax-treaties