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

HMRC internal manual

Double Taxation Relief Manual

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

The comprehensive agreement (SI 1980/1960) entered into force on 17 December 1980 and has effect;

  1. 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,

(iv) Petroleum Revenue Tax from I January 1978,

(v) Development Land Tax from 1 January 1978.

  1. In Denmark for income assessable for the calendar year 1978 and subsequent years.

The text of the Tax Treaty can be found via