International treaty

China: tax treaties

Tax treaties and related documents between the UK and China.

From:
HM Revenue & Customs
Published
17 December 2013
Last updated
27 July 2018 — See all updates

Documents

2011 China-UK Double Taxation Agreement, as amended in 2013 - in force

PDF, 613 KB, 28 pages

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2013 China-UK Protocol to the 2011 Agreement - in force

PDF, 13.6 KB, 2 pages

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2011 UK-China Double Taxation Agreement - in force

PDF, 72.8 KB, 24 pages

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1981 UK-China Air Transport Agreement - in force

PDF, 30.2 KB, 8 pages

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Details

The Double Taxation Agreement entered into force on 13 December 2013 and amended by a signed protocol on 27 February 2013.

The agreement is effective in China for any tax year starting on or after 1 January 2014 for:

  • Income Tax
  • Capital Gains Tax

It’s effective in the UK for:

  • Corporation Tax for any financial year starting on after 1 April 2014
  • Income Tax and Capital Gains Tax for any year of assessment starting on or after 6 April 2014

The UK and China Air Transport Agreement entered into force and is effective from 4 September 1981.

Published 17 December 2013
Last updated 27 July 2018 + show all updates

  1. The 2011 China-UK Double Taxation Agreement, as amended in 2013 - in force has been added to the page.

  2. First published.

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