The Double Taxation Convention between the UK and Peru, which was signed in London on 20th day of March 2025, entered into force on 21 January 2026. The text of the Double Taxation Convention has been published as the Schedule to the Double Taxation Relief and International Tax Enforcement (Peru) Order 2025 (Statutory Instrument 2025 No. 1299), copies of which can be obtained from The Stationery Office. The text of the Order can also be accessed on the Internet at 2025 No.1299.

The provisions of the Double Taxation Convention will take effect in the UK from 1 January 2027 for taxes withheld at source, 6 April 2026 for income tax and capital gains tax and 1 April 2026 for Corporation tax; in Peru from 1st January 2027 for taxes on income.