SolvedDT9750 | Double Taxation Relief Manual: Iran: agreements in force
From HM Revenue & Customs · Double Taxation Relief Manual
There is no comprehensive double taxation agreement between the United Kingdom and Iran.
An Agreement (SI 1960/2419), covering air transport only, has effect from 1 January 1957. It does not provide for tax credit.
The text of the Tax Treaty can be found via Iran tax treaties