UK Treaty Front Page

U.K.-U.S. Income Tax Treaty

U.S. Treasury Technical Explanation, including Letters re Conduit Arrangements (2002)

Convention between the Government of the United States of America and the Government of the United Kingdom of Great Britain and Northern Ireland for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and on Capital Gains, signed December 31, 1975
Exchange of Notes, signed on April 13, 1976
Protocol, signed August 26, 1976, amending the Convention between the Government of the United States of America and the Government of the United Kingdom of Great Britain and Northern Ireland for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and Capital Gains, signed on December 31, 1975, as amended by Notes Exchanged on April 13, 1976 (First Protocol)
Protocol, signed March 31, 1977, amending the Convention between the Government of the United States of America and the Government of the United Kingdom of Great Britain and Northern Ireland for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and Capital Gains, signed December 31, 1975, as amended by Notes Exchanged on April 13, 1976 and by a Protocol signed August 26, 1976 (Second Protocol)
Protocol, signed March 15, 1979, amending the Convention between the Government of the United States of America and the Government of the United Kingdom of Great Britain and Northern Ireland for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and Capital Gains, signed December 31, 1975, as amended by Notes Exchanged on April 13, 1976, by a Protocol signed August 26, 1976, and by a Protocol signed March 31, 1977 (Third Protocol)

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