UK Double Tax Treaties

Source: GOV.UK — Tax treaties (full list). General information only — always verify the specific treaty text and seek qualified advice.

A double tax treaty (DTT) is a bilateral agreement between two countries that allocates taxing rights over different categories of income. The treaty does not automatically eliminate tax — it determines which country has primary taxing rights and often provides for credit relief or exemption to prevent double taxation. Treaties override domestic law where they provide a better outcome for the taxpayer.

Key principle: The country of residence typically has the right to tax worldwide income. The source country (where income arises) may have a right to withhold tax at source. The treaty specifies which country has priority and what rates apply. The country that doesn't have primary taxing rights generally gives a credit for tax paid in the other country.

The table above provides general guidance only. Each treaty is different and each article within a treaty has specific conditions. Pension income in particular has varied treatment across treaties. Verify the specific treaty text via GOV.UK and consult a qualified specialist before making decisions based on treaty provisions.