According to an update of 5 March 2019, published by the HRMC, the Lesotho - United Kingdom Income Tax Treaty (2016) entered into force on 18 September 2018. The treaty generally applies from:
In Lesotho:
- 1 November 2018: for withholding taxes; and
- 1 April 2019: for other taxes.
In the United Kingdom:
- 1 November 2018: for withholding taxes;
- 1 April 2019: for corporation taxes; and
- 6 April 2019: for income and capital gains taxes.
In Lesotho and the United Kingdom:
- 18 September 2018: for the provisions of article 24 (Mutual Agreement Procedure), article 25 (Exchange of Information), and article 26 (Assistance in the Collection of Taxes).
From these dates, the new treaty generally replaces the Lesotho - United Kingdom Income Tax Treaty (1997). Details of the new treaty will be reported subsequently.