The comprehensive agreement (SI 1994/3207) has effect
- 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.
- 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 https://www.gov.uk/government/publications/estonia-tax-treaties