TN 16 (11-96)
RS 02001.355 Effective Date - U.S. United Kingdom Agreement
The provisions of the agreement which eliminate dual coverage became effective on January 1, 1985. These provisions do not affect a worker's coverage under either country's system prior to that date. Thus, if an individual received earnings before 1985 that were dually covered, both U.S. and U.K. taxes would be imposed on those earnings.
It should be noted that, unlike previous U.S. agreements, the agreement with the United Kingdom provides for staged implementation of the dual coverage and totalization benefit provisions. Specifically, the agreement provides that the benefit provisions, will take effect 36 months after the effective date of the dual coverage provisions. Since the dual coverage provisions took effect January 1, 1985, this means the totalization benefit provisions will become effective January 1, 1988. No totalization benefits can be paid under the agreement before that date.