Tables summarising direct taxation of companies and individuals, VAT or GST, and other taxes.

Table showing maximum tax rates on dividends, interest, and royalties under the treaties in force.

Full text of tax treaties between the United Kingdom and other territories. Includes information on each treaty’s status, signed date, effective date, and in force date.

Collection of tax treaty legal cases with key facts, summaries, and court decisions.

Details of tax treaties between the UK and other countries, related taxation documents and multilateral agreements.

Guidance providing a country-by-country overview of relevant tax reliefs available.

Guidance for companies, partnerships, pension schemes and trusts who may be liable for tax in more than one country.

Guidance from HMRC to help determine whether you need to pay UK income tax on income from outside England, Scotland, Wales and Northern Ireland. This includes foreign investments and savings interest, rental income on overseas property and income from pensions held overseas.

Guidance from HMRC for non-UK residents covering rental income, selling or inheriting assets (for example, property), the personal allowance and double taxation agreements.

Tax table tool that compares tax rates within a country or across multiple jurisdictions. Includes current and historic data going back to 2011.

Guide covering income tax (including employment, investment, and capital gains), social security contributions, taxes on capital, inheritance and gift taxes, value added tax, and taxation of resident, expatriate and non-resident individuals.

Guide covering corporate income tax, taxes on payroll, taxes on capital, shareholders and directors, international and non-resident companies, group taxation, restructuring and liquidation, anti-avoidance, special activities and entities, and value added tax.