HMRC have explained that “The UK-Brazil Double Taxation Convention was signed in Brazil on 29 November 2022. This Convention has not yet entered into force. This shall happen upon completion of the procedures required by the law of both countries for the bringing into force of this Convention.”
HMRC guidance is given under the following headings:
- Shipping and Air Transport Agreement 2005
- Shipping Air Transport Agreement 1967 (exchange of notes)
- Aircrew agreement
- Tax Information Exchange Agreements
- 2022 Brazil-UK joint declaration
https://www.gov.uk/government/publications/brazil-tax-treaties
Related content from Claritax Books
Advising British Expats is a detailed guide to the tax issues arising for individuals who leave the UK to live and work abroad. Written for accountants and other professional tax advisers, the book also includes commentary on individuals coming to work in the UK.
