International treaty

San Marino: tax treaties

Tax treaties and related documents between the UK and San Marino.

From:
HM Revenue & Customs
Published
6 October 2021
Last updated
186 MayDecember 2023 — See all updates

Documents

2010 UK-San Marino Tax Information Exchange Agreement: exchange of information — in force

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2010 UK-San Marino Tax Information Exchange Agreement — in force

PDF, 127122 KB, 11 pages

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2023 UK-San Marino Double Taxation Convention — not in force

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Details

2010 UK-San Marino Tax Information Exchange Agreement: exchange of information — in force

UK-San Marino Tax Information Exchange Agreement: exchange of information signed 16 February 2010, entered into force on 27 July 2011.

2010 UK-San Marino Tax Information Exchange Agreement — in force

UK-San Marino Tax Information Exchange Agreement signed 16 February 2010, entered into force on 27 July 2011.

2023 UK-San Marino Double Taxation Convention — not in force

The UK-San Marino Double Taxation Convention was signed in London on 17 May 2023. It entered into force on 30 November 2023.

ItThe hasconvention nottakes yeteffect enteredin intothe force.United Kingdom from:

  • 1 January 2024 for taxes withheld at source
  • 6 April 2024 for income tax and capital gains tax
  • 1 April 2024 for corporation tax

The Conventionconvention willtakes entereffect intoin forceSan uponMarino completionfrom:

  • 1 ofJanuary the2024 proceduresfor requiredtaxes bywithheld theat lawsource
  • 1 ofJanuary both2024 countries.

    for other taxes on income
Published 6 October 2021
Last updated 186 MayDecember 2023 + show all updates

  1. The 2023 UK-San Marino Double Taxation Convention — in force has been added.

  2. The 2023 UK-San Marino Double Taxation Convention — not in force has been added.