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HMRC internal manual

Double Taxation Relief Manual

Kenya: Agreements

A comprehensive agreement (SI 1977/1299), as amended by the Protocol which is incorporated as Part II of the agreement, entered into force on 30 September 1977 and has effect

  1. In the United Kingdom for
i) Income Tax from 1976-77,

ii) Capital Gains Tax from 1976-77,

iii) Corporation Tax from 1 April 1976.
  1. In Kenya from 1 January 1976.

The text of the Tax Treaty can be found via https://www.gov.uk/government/publications/kenya-tax-treaties