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Agreement between New Zealand and the United Kingdom to amend or replace the existing Convention between the Government of New Zealand and the Government of the United Kingdom of Great Britain and Northern Ireland for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and Capital Gains
Treaty Type:
Bilateral/Plurilateral
Common Name:
UK DTA Amendment
Responsible Department:
Inland Revenue
Administering Department:
Inland Revenue
Treaty Summary:
The aim of the negotiations is to conclude a new Double Tax Agreement (DTA) with the United Kingdom, to replace the existing DTA that was signed in 1983.
NZ Adherence Status:
In Progress
Negotiation Status:
A first round of negotiations was held in March 2020. A second round was held in October 2023. A third round does not yet have a date.
Organisation:
Is Signed By NZ:
No
Signature Date:
Ratified or Signed:
No
Requires Ratification:
No
NZ Territorial Applications:
None
Information about required Legislation:
An Order in Council, made under section BH 1 of the Income Tax Act 2007, will be required to give effect to the DTA under New Zealand law.
Impacts on Maori:
This is a standard DTA which provides benefits to taxpayers generally in respect of cross-border activity and investment with the United Kingdom. No specific impact on Māori interests.
Impacts on Stakeholders:
DTAs are generally seen as taxpayer and business 'friendly'. The intention of entering DTAs is to reduce tax impediments to cross-border trade, investment and other economic activity.
Link To Legislation:
Treaty Text Link:
Contact Information:
If you would like more information about this Treaty please contact us using our contact form.