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HMRC internal manual

Double Taxation Relief Manual

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Double Taxation Relief Manual: Guidance by country: France: Agreements

The comprehensive agreement (SI 2009/226) entered into force on 18 December 2009 and has effect In the United Kingdom from 1 April 2010 for corporation tax and from 6 April 2010 for income tax and capital gains tax. It is effective in France from 1 January 2010.

A previous agreement (SI 1968/1869) applied until those dates.

If using the HMRC Intranet, the new agreement can be viewed through the “New treaties/protocols in force” link on the sidebar. On the HMRC web-site, searching for “France” will provide a link to the treaty.