Other Notices
HM Revenue and Customs
THE DOUBLE TAXATION RELIEF AND INTERNATIONAL TAX ENFORCEMENT (COLOMBIA) ORDER 2018 (SI. 2018 NO. 377)
UK/COLOMBIA DOUBLE TAXATION CONVENTION
The Convention between the UK and Colombia, which was signed on 2 November 2016 in London, entered into force on 16 December 2019. The text of the Double Taxation Convention has been published as the Schedule to the Double Taxation Relief and International Tax Enforcement (Colombia) Order 2018 (Statutory Instrument 2018 No.377), copies of which can be obtained from The Stationery Office. The text of the Order can also be accessed on the Internet at http://www.legislation.gov.uk/. The provisions take effect in the UK from 1 January 2020 for withholding taxes, from 1 April 2020 for corporation tax, from 6 April 2020 for income tax and capital gains tax and in Colombia, from 1 January 2020 for taxes withheld at source and 1 January 2020 for other taxes. Article 24 (Mutual Agreement Procedure) is effective in both United Kingdom and Colombia from 16 December 2019. Article 25 (Exchange of Information) and Article 26 (Assistance in the collection of taxes) are effective in both United Kingdom and Colombia from 16 December 2019, without regard to the taxable year or chargeable period to which the matter relates.
