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HMRC internal manual

Double Taxation Relief Manual

From
HM Revenue & Customs
Updated
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Botswana: Agreements

The comprehensive agreement (S2006/1925) entered into force on 4 September 2006 and has effect

  1. In the United Kingdom,
(i) for income tax and capital gains tax from 2007-08,  


(ii) for corporation tax from 1 April 2007.  
  1. In Botswana, for any tax year beginning on or after 1 July 2007.

A previous agreement applied until those dates.

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