International treaty

Sri Lanka: tax treaties

Tax treaties and related documents between the UK and Sri Lanka.

Documents

1979 Sri Lanka-UK Double Taxation Convention as amended by the 1980 exchange of notes - in force

This file may not be suitable for users of assistive technology. Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

The double taxation convention entered into force on 21 May 1980 and was amended an exchange of notes on 13 February 1980.

It’s effective in Sri Lanka from 1 April 1977 and in the UK from:

  • 1 April 1977 for Corporation Tax
  • 6 April 1977 for Income Tax and Capital Gains Tax
Published 30 December 2013