DT5350 - Double Taxation Relief Manual: Guidance by country: Cyprus: Agreements in force

Title: Convention between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Republic of Cyprus for the Elimination of Double Taxation with Respect to Taxes on Income and on Capital gains and the Prevention of Tax Evasion and Avoidance

Signed: 22 March 2018

Statutory Instrument number: SI 2018 No 839

Entered into force: 18 July 2018

Has effect:

  • in Cyprus from 1 January 2019
  • in the UK, in respect of income tax and capital gains tax, from 6 April 2019; in respect of corporation tax, from 1 April 2019 and withholding taxes from 1 January 2019

A previous convention (SI 1975 No. 425) and amending protocol (SI 1980 No. 1529) applied until the dates from which the above agreement had effect.

The text of the convention currently in force can be found at the following link: https://www.gov.uk/government/publications/cyprus-tax-treaties

Title: Protocol to the Convention between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Republic of Cyprus for the Elimination of Double Taxation with Respect to Taxes on Income and on Capital gains and the Prevention of Tax Evasion and Avoidance

Signed: 19 December 2018

Statutory Instrument number: SI 2019 No 1113

Entered into force: 2 October 2019

Has effect:

  • in Cyprus from 1 January 2019
  • in the UK, in respect of income tax, from 6 April 2019; withholding taxes from 1 January 2019