HMRC have updated the information on the Gov.UK website to note that the 2017 UK-Kyrgyz Republic Double Taxation Agreement is not in force:
“The 2017 UK-Kyrgyz Republic Double Taxation Agreement was signed on 13 June 2017 and has not yet entered into force.
The 2017 agreement was previously published as being in force and effective in the UK from 1 January 2023.
This was an error as the agreement is not yet in force.
If you have relied on the agreement between 1 January 2023 and 8 March 2023, email email@example.com.”
Related content from Claritax Books
Advising British Expats is a detailed guide to the tax issues arising for individuals who leave the UK to live and work abroad. Written for accountants and other professional tax advisers, the book also includes commentary on individuals coming to work in the UK.