Change of https://www.gov.uk/government/publications/andorra-tax-treaties

Change description : 2026-01-08 11:38:00: The UK-Andorra Double Taxation Convention – in force has been added. [Guidance and regulation]

Showing diff : 2025-02-21 13:36:39.846698500 +00:00..2026-01-08 11:38:09.576595979 +00:00

International treaty

Andorra: tax treaties

Tax treaties and related documents between the UK and Andorra.

From:
HM Revenue & Customs
Published
21 February 2025
Last updated
8 January 2026 — See all updates

Documents

UK-Andorra Double Taxation Convention –— not in force

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Details

2025 - UK-Andorra Double Taxation Convention –— not in force

The 2025 UK-Andorra Double Taxation Convention was signed in London on 20 February 2025. TheIt Conventionentered will enter into force uponon completion22 ofDecember the2025.

The proceduresconvention requiredtakes byeffect in the lawUnited ofKingdom bothfrom:

  • 1 countries.January 2026 for taxes withheld at source
  • 6 April 2026 for Income tax and Capital Gains Tax
  • 1 April 2026 for Corporation Tax

The convention takes effect in Andorra from:

  • 1 January 2026 for taxes withheld at source
  • 1 January 2026 for taxes on income

Updates to this page

Published 21 February 2025
Last updated 8 January 2026 href="#full-history">+ show all updates

  1. The UK-Andorra Double Taxation Convention — in force has been added.

  2. First published.

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Update history

2026-01-08 11:38
The UK-Andorra Double Taxation Convention – in force has been added.

2025-02-21 13:35
First published.