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HMRC internal manual

International Manual

DT applications and claims: Overview of DT Agreements

What is the statutory authority for drawing up DTAs and implementing them

  • The Double Taxation Agreements made by the Government of the United Kingdom are authorised by ICTA88/S788(1) to (3) and ICTA88/S791 and S828 and ITA07/S1014. The legislation gives the Commissioners for Revenue and Customs power to make regulations generally to carry out the provisions of the DTAs. These regulations are contained in SI1970/488.