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HMRC internal manual

Double Taxation Relief Manual

Gambia: Agreement

The comprehensive agreement (SI 1980/1963) entered into force on 5 July 1982 and has effect:

a) In the United Kingdom for

i) Income Tax from 1980-81,

ii) Capital Gains Tax from 1980-81,

iii) Corporation Tax from 1 April 1980.

b) In Gambia from the year of assessment beginning 1 January 1980.

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 “Gambia” will provide a link to the treaty.

The text of the Tax Treaty can be found via