DT9950 - Double Taxation Relief Manual: Guidance by country: Isle of Man: Agreements
Title: Agreement between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of Isle of Man for the Elimination of Double Taxation with Respect to Taxes on Income and on Capital Gains and the Prevention of Tax Evasion and Avoidance
Signed: 2 July 2018
Statutory Instrument number: SI 2018 No. 1347
Entered into force: 19 December 2018
Has effect:
- in respect of taxes withheld at source, from 1 February 2019
- in Isle of Man, in respect of income tax, from 1 January 2019
- in the UK, in respect of income tax, from 6 April 2019; in respect of corporation tax, from 1 April 2019
A previous agreement (SI 1955 No. 1205, as amended by SI 1991 No. 2880, SI 1994 No. 3208, SI 2009 No. 228 and SI 2013 No. 3148, SI 2016 No. 749) applied until the dates from which the above agreement had effect.
The text of the agreement currently in force can be found at the following link: https://www.gov.uk/government/publications/isle-of-man-tax-treaties