HMRC internal manual

Double Taxation Relief Manual

DT6850 - Double Taxation Relief Manual: Guidance by country: Falkland Islands: Agreements in force

Title: Arrangement between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Falkland Islands for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and on Capital Gains

Signed: 17 December 1997

Statutory Instrument number: SI 1997 No. 2985

Entered into force: 18 December 1997

Has effect:

  • in Falklands Islands from 1 January 1997
  • in the UK, in respect of income tax and capital gains tax, from 6 April 1997; in respect of corporation tax, from 1 April 1997

Previous arrangements (SI 1984 No. 363 as amended by SI 1992/3206) applied until the dates which the above arrangement had effect.

The text of the arrangement currently in force can be found at the following link: https://www.gov.uk/government/publications/falkland-islands-tax-treaties