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HMRC internal manual

Double Taxation Relief Manual

Double Taxation Relief Manual: Guidance by country: Chile: Agreement

A comprehensive agreement (SI 2003/3200), together with an Exchange of Notes which must be read with the agreement, entered into force on 21 December 2004 and has effect:

a) In the United Kingdom for

(i) Income tax from 2005-06

(ii) Capital Gains Tax from 2005-06,

(iii) Corporation Tax from 1 April 2005.

b) In Chile from 1 January 2005.

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 Chile” will provide a link to the treaty.

The text of the Tax Treaty can be found via