DT15250 | Double Taxation Relief Manual: Peru: agreements in force

Convention between United Kingdom of Great Britain and Northern Ireland and the Republic of Peru for the elimination of double taxation with respect to taxes on income and on capital gains and the prevention of the tax evasion and avoidance.

Signed: 20 March 2025

Statutory Instrument number: SI 2025 No. 1299

Entered into force: 21 January 2026

Has effect:

in Peru,

• from 1 January 2027

in the UK,

• in respect of taxes withheld at source 1 January 2027

• in respect of income tax and capital gains tax, from 6 April 2026;

• in respect of corporation tax, from 1 April 2026

The text of the convention currently in force can be found at the following link: Peru: tax treaties - GOV.UK