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HMRC internal manual

Double Taxation Relief Manual

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HM Revenue & Customs
Updated
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Hungary: Agreement

A new comprehensive agreement (SI2011/2726) came into force on 28 December 2011 and has effect:

  • In the United Kingdom for
  1. taxes withheld at source from 1 January 2012,
  2. income tax and capital gains tax from 6 April 2012,
  3. 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.