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HMRC internal manual

Double Taxation Relief Manual

Indonesia: Agreement

The most recent comprehensive agreement (SI 1994/769) entered into force on 14 April 1994 and has effect:

a) In the United Kingdom for Income and Capital Gains Tax from 6 April 1995 and for Corporation Tax from 1 April 1995.

b) In Indonesia 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 Indonesia” will provide a link to the treaty.

The text of the Tax Treaty can be found via