New Zealand Inland Revenue has announced the signing of a new income and capital tax treaty with the United Kingdom on 1 June 2026. Once in force and effective, the new treaty will replace the 1983 tax treaty between the two countries.
Taxes Covered
The treaty covers New Zealand income tax and covers UK income tax, corporation tax, and capital gains tax.
Residence
If a person other than an individual is considered resident in both Contracting States, the competent authorities will dete…