Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Double Taxation Relief Manual

From
HM Revenue & Customs
Updated
, see all updates

Bulgaria: Agreement in force

Agreement in force

Title CONVENTION BETWEEN THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND AND THE REPUBLIC OF BULGARIA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL GAINS
   
Signed 26 March 2015
Statutory Instrument number SI 2015 No. 1890
Entered into force 15 December 2015
Has effect from In respect of taxes withheld at source, 1 January 2016
  In respect of all other matters:
  In Bulgaria, 1 January 2016
  In the United Kingdom, in respect of income tax and capital gains tax, 6 April 2016; in respect of corporation tax, 1 April 2016.

 

A previous agreement (SI 1987 No.2054) applied until the dates from which the above agreement had effect.