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

HMRC internal manual

Double Taxation Relief Manual

HM Revenue & Customs
, see all updates

Cayman Islands: Agreements

A limited double taxation agreement between the United Kingdom and the Cayman Islands entered into force on 20 December 2010 and is effective (in both the United Kingdom and in the Cayman Islands) from 1 April 2011 for corporation tax, from 6 April 2011 for income tax and capital gains tax and from 15 December 2010 for other taxes.

The agreement is unusual in that it covers inheritance tax and VAT in addition to the usual taxes but does not have provisions dealing with dividends, interest and royalties. 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 “Cayman Islands” will provide a link to the agreement.