The new treaty with Poland entered into force on 27 December 2006, and HMRC have published guidance notes on the treaty with Japan.

New UK/Poland Double Taxation Convention entered into force on 27 December 2006 – now available with the Explanatory Memorandum.

HMRC Residency have published a DT Guidance note and claim forms to allow residents of Japan to claim relief from UK tax.

In addition, HMRC have updated the Digest of Double Taxation Agreements.