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HMRC internal manual

Double Taxation Relief Manual

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HM Revenue & Customs
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Guidance by country: Armenia: agreement

A comprehensive agreement (SI 2011/2722) entered into force on 21 February 2012 and has effect:

a) In both countries from 1 January 2013 for taxes withheld at source

b) In the United Kingdom from 1 April 2012 for corporation tax and from 6 April 2012 for income tax (except for tax withheld at source) and capital gains tax.

c) In Armenia from 1 January 2013 for taxes on income and capital other than taxes withheld at source.

If using the HMRC Intranet, the agreement and amending 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 Armenia” will provide a link to the treaty.