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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: China: comprehensive agreement

The comprehensive agreement (SI2011/2724) and amending protocol (SI2013/3142) entered into force on 13 December 2013 and have effect

(a) In the United Kingdom,

(i) in respect of Income Tax and Capital Gains Tax, for any year of assessment beginning on or after 6th April 2014,

(ii) in respect of Corporation Tax, for any financial year beginning on or after 1st April 2014.

(b) In China, in respect of profit, income and capital gains arising in any tax year beginning on or after 1st January 2014.

A previous agreement (SI1984/1826) applied until those dates.

Like the previous agreement, this agreement does not apply to the Hong Kong Special Administrative Region.

The agreement can be viewed on the GOV.UK Tax treaties page.