Inland Revenue - Tax policy Tax Policy

News and information about the Government's tax policy work programme, including:
- proposed changes to the laws that Inland Revenue is responsible for
- updates on the progress of bills through Parliament
- policy announcements

United Kingdom

1983 agreement

Status: In force
Signed: 4 August 1983
In force: 16 March 1984
Effective: In New Zealand: From the income year beginning 1 April 1984.
In the United Kingdom: Income tax and capital gains tax, from 6 April 1984; corporation tax, from 1 April 1984; petroleum revenue tax, from 1 January 1984.
Refer to Article 27 of the agreement, as amended.
Legislation: Double Taxation Relief (United Kingdom) Order 1984 (New Zealand Legislation website)
National interest analysis: PDF (83KB)

Exchange of notes in relation to Article 27 of the 1983 agreement

Status: In force
Signed: 22 December 1983
In force: 22 December 1983
Effective: In New Zealand: From the income year beginning 1 April 1984.
In the United Kingdom: Income tax and capital gains tax, from 6 April 1984; corporation tax, from 1 April 1984; petroleum revenue tax, from 1 January 1984.
Refer to Article 27 of the agreement, as amended.
Legislation: Double Taxation Relief (United Kingdom) Order 1984 (New Zealand Legislation website)

Protocol to the 1983 agreement

Status: In force
Signed: 4 November 2003
In force: 23 July 2004
Effective: In the United Kingdom: Income tax, capital gains tax and corporation tax on gains referred to in Article V on 4 November 2003. In relation to information referred to in Article VII of the protocol on 4 November 2003. For any other income tax not described in the first sentence, 6 April 2005. For corporation tax not described in the first sentence, for any financial year beginning on or after 1 April 2005. And 6 April 2006 for tax credits as described in Article VIII.
In New Zealand: 4 November 2003 for income and gains referred to in Article V of the protocol. For information referred to in Article VII 4 November 2003. For all other tax for any income year beginning 1 April 2005.
Legislation: Double Taxation Relief (United Kingdom) Amendment Order 2004 (New Zealand Legislation website)

Second protocol to the 1983 agreement

Status: In force
Signed: 7 November 2007
In force: 28 August 2008
Effective: 28 August 2008
Legislation: Double Taxation Relief (United Kingdom) Amendment Order 2008 (New Zealand Legislation website)
National interest
analysis:
PDF (86KB)

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