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HMRC internal manual

Double Taxation Relief Manual

Barbados: main agreement

The comprehensive agreement (SI1970/952) entered into force on 26 November 1970 and has effect:

(a) In the United Kingdom for




(i) Income Tax from 1969-70,

(ii) Capital Gains Tax from 1969-70,

(iii) Corporation Tax from 1 April 1969.

(b) In Barbados for

(i) income tax from the year of assessment beginning 1 January 1969,

(ii) petroleum winning operations tax from the accounting period beginning 1 January 1969,

(iii) trade tax from the taxing period beginning 1 April 1969.

A further agreement (SI1973/2096) amending certain provisions relating to dividends paid on or after 6 April 1973 entered into force on 12 December 1973.

The text of the Tax Treaty can be found via