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HMRC internal manual

Double Taxation Relief Manual

Papua New Guinea: Agreement

The comprehensive agreement (SI 1991/2882) entered into force on 20 December 1991 and has effect

  1. In the United Kingdom for
i) Income Tax from 1992-93,

ii) Corporation Tax from 1 April 1992.
  1. In Papua New Guinea for
i) Withholding tax on income that is derived by a non-resident from 1 January 1992,

ii) Other Papua New Guinea tax from 1 January 1992.

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

The text of the Tax Treaty can be found via