Beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

International Manual

DT Agreements: Norway - Income from a UK source paid to a resident of Norway

Double Taxation Conventions between the UK and Norway

The current UK/Norway Double Taxation Convention was signed in 2000 and its text can befound in SI2000 No.3247. This convention is effective in the UK from 6 April 2001 andreplaces the previous convention found in text SI1995 No.1998.

In this guidance, we will refer to:

  • the ‘1985 Convention’ for UK source income paid on or before 5 April 2001, and
  • the ‘2000 Convention’ for UK source income paid on or after 6 April 2001.