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HMRC internal manual

Double Taxation Relief Manual

Estonia: Agreement

The comprehensive agreement (SI 1994/3207) has effect

  1. In the United Kingdom for

(i) Income Tax from 1995-96,

(ii) Capital Gains Tax from 1995-96,

(iii) Corporation Tax from 1 April 1995.

  1. In Estonia

(i) in respect of taxes withheld at source, on income derived on or after 1 January 1995,

(ii) in respect of other taxes on income, for taxes chargeable, for any tax year beginning on or after 1 January 1995.

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 Estonia” will provide a link to the treaty.

The text of the Tax Treaty can be found via