Following a previous error, where HMRC’s web pages had prematurely announced that the UK-Kyrgyzstan had entered into force on 1 January 2023, the tax treaty pages have now been updated to reflect the correct date: 17 March 2023.
The DTA applies in practice in the UK from the following dates:
1 April 2023 for corporation tax;
6 April 2023 for income tax and capital gains tax; and
1 January 2024 for taxes withheld at source.
The agreement has effect in the Kyrgyz Republic from:
Following a previous error, where HMRC’s web pages had prematurely announced that the UK-Kyrgyzstan had entered into force on 1 January 2023, the tax treaty pages have now been updated to reflect the correct date: 17 March 2023.
The DTA applies in practice in the UK from the following dates:
1 April 2023 for corporation tax;
6 April 2023 for income tax and capital gains tax; and
1 January 2024 for taxes withheld at source.
The agreement has effect in the Kyrgyz Republic from:
