HMRC publish synthesised text of the Multilateral Instrument and the Ireland-UK Double Tax Convention

Released 12 August 2019

HMRC have published synthesised text of the Multilateral Instrument (MLI) and the 1976 Ireland-UK Double Taxation Convention.

The 1976 Ireland-UK Double Taxation Convention has been modified by the MLI. The modifications are effective for:

taxes withheld at source on amounts paid or credited to non-residents from 1 January 2020;

corporation tax from 1 April 2020;

income tax and capital gains tax from 6 April 2020;

all other taxes levied by Ireland for taxable periods beginning on or after 1 November 2019.

View the synthesised text at Ireland: tax treaties.

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