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HMRC internal manual

Double Taxation Relief Manual

Guyana: Agreement

A comprehensive agreement (SI1992/3207) has effect:

a) In the United Kingdom for income tax and capital gains tax from 1993-94, corporation tax from 1 April 1993.

b) In Guyana for taxes withheld at source from 1 January 1993, and for other taxes for the year of income commencing 1 January 1993.

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 Guyana” will provide a link to the treaty.

The text of the Tax Treaty can be found via