Lesotho double tax treaty in force

Released 05 March 2019

HMRC have updated the UK-Lesotho Double Taxation Agreement (signed on 3 November 2016) to reflect its entry into force.

The Agreement between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Kingdom of Lesotho for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital Gains entered into force on 18 September 2018 and is;

Effective in the United Kingdom:

(i)For taxes withheld at source for amounts paid or credited on or after 1 November 2018;

(ii)For income tax and capital gains tax for any year of assessment beginning on or after 6 April 2019; and

(iii)For corporation tax for any financial year beginning on or after 1 April 2019.

Effective in Lesotho:

(i)For taxes withheld at source for amounts paid or credited on or after 1 November 2018, and

(ii)For other taxes from 1 January 2019.

For more information, see Lesotho: tax treaties.

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