This Agreement shall continue in effect indefinitely but either of the Contracting States may terminate this Agreement through diplomatic channels in writing, by giving notice of termination at least six months before the end of any calendar year beginning after the expiry of five years from the date of entry into force of this Agreement. In such event this Agreement shall cease to have effect:
- a) in China, as regards profits, income and capital gains derived during the tax year beginning on or after 1st January in the calendar year next following that in which the notice is given;
- (i) in respect of income tax and capital gains tax, for any year of assessment beginning on or after 6th April next following the date on which the notice is given;
- (ii) in respect of corporation tax, for any financial year beginning on or after 1st April next following the date on which the notice is given.
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 29; English; unreviewed source text, current applicability unverified; /editions/cn-gb-2011-hmrc-mli-synthesis-html-v1/en/articles/article-29/
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)
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.