Dt18000 - sweden: agreements in force - hmrc internal manual

DT18000 - SWEDEN: AGREEMENTS IN FORCE Title: Convention between the United Kingdom of Great Britain and Northern Ireland and the Kingdom of Sweden for the Avoidance of Double Taxation and

the Prevention of Fiscal Evasion with Respect to Taxes on Income and on Capital Gains Signed: 26 March 2015 Statutory Instrument number: 2015 No. 1891 Entered into force: 20 December 2015

Has effect: In the United Kingdom: * in respect of taxes withheld at source, for amounts paid or credited on or after 1st January 2016 * in respect of income tax and capital gains tax, for

any year of assessment beginning on or after 6th April 2016 * in respect of corporation tax, for any financial year beginning on or after 1st April 2016 In the Kingdom of Sweden: * in

respect of taxes withheld at source, for amounts paid or credited on or after 1st January 2016 * in respect of other taxes on income, for taxes chargeable for any tax year beginning on or

after 1st January 2016 Title: Protocol between the United Kingdom of Great Britain and Northern Ireland and the Kingdom of Sweden amending the Convention for the Avoidance of Double Taxation

and the Prevention of Fiscal Evasion with Respect to Taxes on Income and on Capital Gains, signed at London on 26 March 2015, as amended by the Protocol signed at London on 23 February 2021

Signed: 23 February 2021 Statutory Instrument number: SI 2021 No. 633 Entered into force: 30 December 2021 Has effect: In the United Kingdom: * in respect of taxes withheld at source from 1

January 2022 * in respect of income tax and capital gains tax from 6 April 2022 * in respect of corporation tax from 1 April 2022 In Sweden: * in respect of taxes withheld at source from 1

January 2022 * in respect of other taxes on income from 1 January 2022 A previous agreement (SI 1984 No. 366) applied until the dates from which the above agreement had effect. The text of

the treaty currently in force, and the previous agreement can be found via the following link: https://www.gov.uk/government/publications/sweden-tax-treaties Next page Print this page