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Official guidance
Double Taxation Relief Manual

DT2391PP · Double Taxation Relief Manual: Andorra: contents

  • DT2391 · Double Taxation Relief Manual: Andorra: Agreement in force
  • DT2393 · Double Taxation Relief Manual: Andorra: admissible taxes
  • DT2395 · Double Taxation Relief Manual: Andorra: treaty summary
  1. Double Taxation Relief Manual: Andorra: contents
  2. Double Taxation Relief Manual: Andorra: Agreement in force

DT2391 | Double Taxation Relief Manual: Andorra: Agreement in force

From HM Revenue & Customs · Double Taxation Relief Manual

Agreement in force

Title: Convention between the Government of the United Kingdom of Great Britain and Northern Ireland and the Principality of Andorra for the elimination of double taxation with respect to taxes on income and on capital and the prevention of tax evasion and avoidance.

Signed: 20 February, 2025

Statutory Instrument number: SI 2025 No. 1301

Entered into force: 22 December 2025

Has effect:

Content shown with reduced fidelity

in Andorra from 1 January 2026 in the UK in respect of taxes withheld at source, from 1 February 2026 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: Andorra: tax treaties

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