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HMRC internal manual

Double Taxation Relief Manual

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HM Revenue & Customs
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Faroes: Agreement

The comprehensive agreement (SI 2007/3469) between the United Kingdom and the Faroes entered into force 3 June 2008 It had effect in the United Kingdom from 1 April 2009 for corporation tax and 6 April 2009 for income tax and capital gains tax. It was effective in the Faroes from 1 January 2009.

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 “Faroes” will provide a link to the treaty.