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HMRC internal manual

Double Taxation Relief Manual

HM Revenue & Customs
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Iceland: Agreement

A comprehensive agreement (SI 1991/2879) entered into force on 19 December 1991 and has effect :

a) In the United Kingdom for

i) Income Tax from 1992-93,

ii) Capital Gains Tax from 1992-93,

iii) Corporation Tax from 1 April 1992

b) In Iceland for income and capital gains derived after 1 January 1992.

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 Iceland” will provide a link to the treaty.