China / United Kingdom · China–United Kingdom 2011 Agreement, amended 2013: official MLI synthesis

Article 1 · persons covered

English · synthesized source publication

Unreviewed · applicability unverifiedOfficial MLI synthesis

This Agreement shall apply to persons who are residents of one or both of the Contracting States.

The following paragraph 1 of Article 11 of the MLI applies and supersedes the provisions of this Convention:

Article 11 of the MLI — application of tax agreements to restrict a party’s right to tax its own residents

[The Convention] shall not affect the taxation by a [Contracting State] of its residents, except with respect to the benefits granted under [paragraph 2 of Article 9, or Articles 19, 20, 22, 24, 25 and 27] of [the Convention].

Citation to select or copy

China / United Kingdom; HMRC, Synthesised text of the Multilateral Instrument and the 2013 UK-China Double Taxation Agreement and Protocol (body identifies Agreement signed 27 June 2011, amended 27 February 2013); edition Official MLI synthesis of 2011 Agreement as amended 2013; HMRC updated 2 March 2026; article 1; English; unreviewed source text, current applicability unverified; /editions/cn-gb-2011-hmrc-mli-synthesis-html-v1/en/articles/article-1/

Disclaimers

Unreviewed machine transcription. Not a verified current-law consolidation or legal advice. Later changes may be missing.

Language switching retains source identifiers only. This is not reviewed legal or translational equivalence.

Page links are source references, not verified paragraph correspondence. Formatting and extraction errors may remain.

Noindex is not access control. This is a research preview, not a statement of authoritative or current law.

Source & edition

HMRC, Synthesised text of the Multilateral Instrument and the 2013 UK-China Double Taxation Agreement and Protocol (body identifies Agreement signed 27 June 2011, amended 27 February 2013)

Official online text · retained capture Official source website ↗
SHA-256 18b1960917826c185c31f25922fbfa939ebe44005b588f71550dd688218e9142
Digest scope: retained online-source capture; no PDF binary verification

Edition: Official MLI synthesis of 2011 Agreement as amended 2013; HMRC updated 2 March 2026
Text available here: English
Review: Unreviewed; qualified human review pending
Current applicability: Not verified
Signature: 2011-06-27

Languages recorded in source metadata: English. This is not a promise of available text or a translation.

Edition notes and known limitations

Official HTML text capture, not Original PDF; human wording and current-law certification not claimed.

Block IDs are navigation aids, never invented legal paragraph numbers. Native extraction can flatten ordered-list styling; only printed source labels are retained.

Complete preamble, closing and all supplied integral protocol/notes are retained separately and searchable within this source.

Publisher title uses 2013; body explicitly identifies the 27 June 2011 Agreement amended by the 27 February 2013 Protocol. These dates are not collapsed into a fictitious 2013 convention.

Publisher synthesis, not an authentic treaty instrument. MLI replacement text and explanations are retained; original boxes/layout are not reproduced. Authentic Convention and MLI texts take precedence.

Source authority, text completeness and currentness still require human review.

Retained metadata & integrity record

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