Double tax treaty: United Kingdom — United States: sourced answers
2 answers to specific questions — each with a verbatim quote from an official source and a link to it.
Every answer is checked against a verbatim quote from a stored copy of its source and has passed an independent review. This is reference information, not legal advice: rules change, and the outcome depends on your circumstances.
Tax treaty or act
What is the status of the agreement or act (in force, suspended, terminated)
in force
«-treaties/2001-uk-usa-double-taxation-convention-as-amended-by-the-2002-protocol-in-force UK-USA double taxation convention signed 24 July 2001 amending protocol signed 19 July 2002 (consolidated version) Entered into force 31 March 2003 Effective in United Kingdom from 1 April 2003 for corporation tax, from 6 April 2003 for income tax and capital gains tax, from 1 May 2003 for taxes withheld at source and from 1 January 2004 for UK petroleum revenue tax. Effective in the US from 1 May 2003 for taxes withheld at source and from 1 January 2004 for all other US taxes Double Taxation Agreements are reproduced under the terms of Crown Copyright Policy Guidance issued by HMSO. Convention between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the United States of America for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital gai»
Source: gov.uk · source copy as of 2026-10-02
When was the agreement signed (the latest protocol is in the caveat)
convention 24.07.2001
protocol 19.07.2002
«-treaties/2001-uk-usa-double-taxation-convention-as-amended-by-the-2002-protocol-in-force UK-USA double taxation convention signed 24 July 2001 amending protocol signed 19 July 2002 (consolidated version) Entered into force 31 March 2003 Effective in United Kingdom from 1 April 2003 for corporation tax, from 6 April 2003 for income tax and capital gains tax, from 1 May 2003 for taxes withheld at source and from 1 January 2004 for UK petroleum revenue tax. Effective in the US from 1 May 2003 for taxes withheld at source and from 1 January 2004 for all other US taxes Double Taxation Agreements are reproduced under the terms of Crown Copyright Policy Guidance issued by HMSO. Convention between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the United States of America for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital gai»
Source: gov.uk · source copy as of 2026-10-02
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