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HMRC internal manual

Double Taxation Relief Manual

Egypt: Agreement

The comprehensive agreement (SI 1980/1091) which entered into force on 23 August 1980 had effect in the United Kingdom from 1977-78 for income tax and capital gains tax and from 1 April 1977 for corporation tax

* It had effect in Egypt from 1 January 1977.

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 Egypt” will provide a link to the treaty.

The text of the Tax Treaty can be found via