tax-treaties.com

Cyprus / United Kingdom

Cyprus–United Kingdom 2018 Convention: official amended publication

Amended source publication

Unreviewed · applicability unverified2018 source · pension continuation limited to 31 Dec 2024

Source & edition

HMRC, 2018 UK-Cyprus Double Taxation Convention as amended by the 2018 Protocol

Publisher role and language

source publication only; current applicability not certified

not independently verified

Actual supplied body languages: English. A language named by an instrument is not a supplied translation.

Edition
Official amended text through 2018 Protocol; HMRC updated 1 July 2022
Text available here
English
Review
Unreviewed; qualified human review pending
Current applicability
Not verified
Signature
2018-03-22

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.

Official publisher amended text, not an agent consolidation; the separately linked 2018 amending protocol is incorporated as described by HMRC, not reproduced as a separate instrument in this publication.

Article 29(5) retains a pension-election window ending 31 December 2024. This is source wording, not an invitation to make a new election in 2026.

The source omits an In witness whereof sentence before its Done/signature clause; exact publisher closing is retained without fabricating one.

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

Source-authored pension election provision includes expired 31 December 2024 window. retain exact wording; do not advertise new 2026 election availability

Retained metadata & integrity record

Editions and protocols remain separate. A language choice is not a claim of equivalent or legally aligned text.