International treaty

Lesotho tax treaties

Find tax treaties and related documents between the UK and Lesotho.

• From: HM Revenue & Customs
• Published: 27 February 2007
• Last updated: 17 July 2019 — See all updates

Documents

2016 Lesotho-UK Double Taxation Agreement – in force

PDF, 512 KB, 33 pages

1997 Lesotho-UK Double Taxation Convention – terminated

PDF, 83.9 KB, 39 pages

Details

2016 Lesotho-UK Double Taxation Agreement – in force

A new agreement was signed on 3 November 2016. It entered into force on 18 September 2018.

The agreement takes effect in the UK from:

• 1 November 2018 for taxes withheld at source
• 6 April 2019 for Income Tax and Capital Gains Tax
• 1 April 2019 for Corporation Tax

The agreement takes effect in Lesotho from:

• 1 November 2018 for taxes withheld at source
• 1 January 2019 for other taxes

1997 Lesotho-UK Double Taxation Convention – terminated

An agreement was signed on 29 January 1997. It entered into force on 23 December 1997 and was effective from:

• 1 April 1998 for Corporation Tax
• 6 April 1998 for Income Tax and Capital Gains Tax

The agreement took effect in Lesotho from 1 January 1998 for Income Tax. It stopped having effect on the date the 2016 agreement entered into force for the relevant taxes and year of assessment.

There is an exception to this rule in relation to certain pensions. Read article 28(4) of the 2016 agreement for more information.

Published 27 February 2007
Last updated 17 July 2019 + show all updates

1. 17 July 2019

   Guidance on the 1997 Lesotho-UK Double Taxation Convention has been updated.

2. 5 March 2019

   The 2016 Lesotho - UK Double Taxation Agreement - in force has been added.

3. 4 November 2016

   The 2016 Lesotho - UK Double Taxation Agreement - not in force attachment has been added to the page.

4. 27 February 2007

   First published.