tax-treaties.com

United Kingdom / United States

UK–US 2001 convention as amended by the 2002 protocol

Amended source publication

Unreviewed · applicability unverified

Source & edition

HMRC: 2001 UK-USA Double Taxation Convention as amended by the 2002 protocol

Edition
HMRC consolidated online publication, updated 9 August 2021
Text available here
English
Review
Unreviewed; qualified human review pending
Current applicability
Not verified

Languages recorded in source metadata: English. This is not a promise of available text or a translation.

Edition notes and known limitations

Official publisher consolidation of the 2001 convention and 2002 protocol, not an assistant-generated consolidation.

HMRC separately lists 2021 competent-authority agreements; not incorporated by this intake. IRS/Treasury original/protocol/technical-explanation links remain in source-index.json.

Publisher labels this edition “in force”; present legal applicability is not independently certified.

Capture SHA256 identifies complete retained publisher-text extraction, not original HTML transport bytes or any PDF.

Full capture/provenance: html/uk-us-2001-amended-2002/proof.json

v3 clean source sections: top-level searchable supplements have exact source offsets/hashes. Government navigation/footer and implementing-order explanatory notes remain in capture but are not treaty/legal supplement units.

Source authority, text completeness and currentness still require human review.

Retained metadata & integrity record

Earlier reader routes

Editions and protocols remain separate. A language choice is not a claim of equivalent or legally aligned text.