A new comprehensive agreement (SI2011/2726) came into force on 28 December 2011 and has effect:
- In the United Kingdom for
- taxes withheld at source from 1 January 2012,
- income tax and capital gains tax from 6 April 2012,
- corporation tax from 1 April 2012.
- In Hungary from 1 January 2012.
A previous agreement applied until those dates.
If using the HMRC Intranet, both the new and the previous agreements can be viewed through the “New treaties/protocols in force” link on the sidebar. On the HMRC web-site, searching for “Treaties in force Hungary” will provide a link to the treaties.