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HMRC internal manual

Double Taxation Relief Manual

Malaysia: Agreements

A comprehensive Agreement (SI 1997/2987) entered into force on 8 July 1998 and has effect -

  1. In the United Kingdom for
(i) Income Tax from 1999-2000,

(ii) Capital Gains Tax from 1999-2000,

(iii) Corporation Tax from 1 April 1999.
  1. In Malaysia for
(i) taxes withheld at source, from payments on or after 1 January 1999

(ii) other taxes, for taxable years beginning on or after 1 January 2000.

This agreement replaced a previous agreement (SI 1973/1330) which entered into force in 1973.

A protocol (SI 2010/2971) amending the exchange of information article of the 1996 agreement entered into force on 28 December 2010.

If using the HMRC Intranet, the agreement and protocol can be viewed through the “New treaties/protocols in force” link on the sidebar. On the HMRC web-site, searching for “Treaties in force Malaysia” will provide a link to the treaty.

The text of the Tax Treaty can be found via