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HMRC internal manual

Double Taxation Relief Manual

Guidance by country: China: Agreements

Title AGREEMENT BETWEEN THE GOVERNMENT OF THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND AND THE GOVERNMENT OF THE PEOPLE’S REPUBLIC OF CHINA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL GAINS
   
Signed 27 June 2011
Statutory Instrument number SI 2011 No. 2724
Entered into force 13 December 2013
Has effect from The agreement is effective in China for any tax year starting on or after 1 January 2014 for Income Tax and Capital Gains Tax.It’s effective in the UK for Corporation tax for any financial year starting on after 1 April 2014 and Income Tax and Capital Gains Tax for any year of assessment starting on or after 6 April 2014.

 

Protocol amending the 2011 China DTA

Title PROTOCOL AMENDING THE AGREEMENT BETWEEN THE GOVERNMENT OF THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND AND THE GOVERNMENT OF THE PEOPLE’S REPUBLIC OF CHINA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL GAINS
   
Signed 27 February 2013
Statutory Instrument number SI 2013 No. 3142
Entered into force 13 December 2013
Has effect from The agreement is effective in China for any tax year starting on or after 1 January 2014 for Income Tax and Capital Gains Tax.
It’s effective in the UK for Corporation tax for any financial year starting on after 1 April 2014 and Income Tax and Capital Gains Tax for any year of assessment starting on or after 6 April 2014.

 

An agreement (SI1981/1119) covering air transport undertakings and their employees only has effect from 4 September 1981. It does not provide for tax credit relief.

It is not superseded by the above comprehensive agreement except to the extent that the later agreement gives greater relief from the taxes to which it applies than this earlier agreement.

The text of the Tax Treaty can be found via https://www.gov.uk/government/publications/china-tax-treaties