Falkland Islands: Agreement
The comprehensive agreement (SI 1997 No.2985) entered into force on 18 December 1997 and has effect
(a) In the United Kingdom for
(i) Income Tax from 1997-98,
(ii) Capital Gains Tax from 1997-98,
(iii) Corporation Tax from 1 April 1997.
(b) In the Falkland Islands in respect of any year of assessment or financial year beginning on or after 1 January 1997.
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 Falkland Islands” will provide a link to the treaty.