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HMRC internal manual

Double Taxation Relief Manual

Ghana: Agreements

A comprehensive agreement (SI 1993/1800) entered into force on 10 August 1994 and has effect

a) in the United Kingdom for

i) Income Tax from 1995-96, ii) Capital Gains Tax from 1995-96 iii) Corporation Tax from 1 April 1995.

b) in Ghana from 1 January 1995.

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 Ghana” will provide a link to the treaty.

The text of the Tax Treaty can be found via