DT2391 - Double Taxation Relief Manual: Guidance by country: Andorra: Agreement in force

Agreement in force 

Title: Convention between the Government of the United Kingdom of Great Britain and Northern Ireland and the Principality of Andorra for the elimination of double taxation with respect to taxes on income and on capital and the prevention of tax evasion and avoidance.  

Signed: 20 February, 2025 

Statutory Instrument number: SI 2025 No. 1301 

Entered into force: 22 December 2025 

Has effect: 

  • in Andorra from 1 January 2026 

  • in the UK 

    • in respect of taxes withheld at source, from 1 February 2026 

    • in respect of income tax and capital gains tax, from 6 April 2026  

    • in respect of corporation tax, from 1 April 2026 

 

The text of the convention currently in force can be found at the following link: Andorra: tax treaties - GOV.UK