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Latest Treaty Updates: United Kingdom

Switzerland - United Kingdom

8/12/2017

Switzerland and the United Kingdom signed a DTA Protocol on November 30, 2017.


Gibraltar - United Kingdom

6/11/2017

Gibraltar and the United Kingdom are considering launching negotiations towards a DTA, according to recent comments from the UK's Economic Secretary to the Treasury.


United Kingdom - Ukraine

26/10/2017

The United Kingdom and Ukraine signed a DTA Protocol on October 9, 2017.


United Kingdom - Belarus

4/10/2017

The United Kingdom and Belarus signed a DTA on September 26, 2017.


United Kingdom - Uruguay

25/1/2017

The UK Government on January 12, 2017, confirmed the new DTA with Uruguay became effective on January 12.


Guernsey - United Kingdom

16/1/2017

A Protocol to Guernsey and the UK's DTA entered into force on December 6, 2016, the UK Government confirmed on January 4.


United Kingdom - Colombia

16/11/2016

The United Kingdom and Colombia signed a DTA on November 2, 2016.


United Kingdom - Turkmenistan

26/9/2016

The UK on September 14, 2016, published draft legislation to bring the DTA with Turkmenistan into force.


United Kingdom - Algeria

26/7/2016

The UK-Algeria DTA entered into force on June 16, 2016, the UK Government recently announced.


United Kingdom - Algeria

19/7/2016

The UK-Algeria DTA entered into force on June 16, 2016.


Turkmenistan - United Kingdom

17/6/2016

Turkmenistan and the UK have signed a DTA, it was announced on June 10, 2016.


United Arab Emirates - United Kingdom

25/4/2016

The United Arab Emirates and the United Kingdom signed a DTA on April 12, 2016.


United Kingdom - Various

28/3/2016

The UK and the Crown Dependencies — Jersey, Guernsey, and the Isle of Man — have agreed to revise their DTAs, according to statements from Jersey and Guernsey on March 16, 2016.


United Kingdom - Uruguay

9/3/2016

The UK and Uruguay signed a DTA on March 4.


United Kingdom - Various

19/1/2016

The UK's DTAs with Croatia and Bulgaria became effective for taxes withheld on source on January 1, 2016. It will become effective in the UK for corporate tax from April 1, 2016, and for income tax and capital gains on April 6, 2016.


United Kingdom - Croatia

18/1/2016

The UK Government is to table legislation on January 15, 2015, to bring into force the DTA signed with Croatia.


United Kingdom - Various

23/12/2015

On December 9, 2015, legislation was forwarded to the House of Commons to ratify the UK's pending DTAs with Jersey, Guernsey, and Kosovo.


Canada - United Kingdom

3/12/2015

Canada and the UK have agreed to amend the arbitration provisions of their DTA in an exchange of notes.


Sweden - United Kingdom

25/9/2015

The Swedish Government forwarded a new DTA with the United Kingdom to Parliament for its approval on September 22, 2015.


United Kingdom - Zambia

19/8/2015

The UK Government has recently confirmed that the new DTA with Zambia entered into force on July 20, 2015.


Japan - United Kingdom

14/8/2015

Through an exchange of notes on July 22, 2015, Japan and the United Kingdom agreed that their DTA will become effective from April 1, 2016, in both the UK and Japan, and from April 6, 2016, for UK income tax or capital gains.


United Kingdom - Brazil

13/8/2015

The UK Government has tabled the International Tax Enforcement (Brazil) Order 2015, which would bring the TIEA signed with Brazil into effect.


United Kingdom - Various

24/7/2015

The UK has recently released draft legislation to ratify DTAs signed with Algeria, Brazil, Bulgaria, Croatia, Senegal, and Sweden.


United Kingdom - Kosovo

10/6/2015

The United Kingdom and Kosovo on June 4, 2015, signed a DTA.


United Kingdom - United Arab Emirates

8/6/2015

The United Kingdom and the United Arab Emirates committed to continuing DTA negotiations at a meeting on May 14, 2015.


Bulgaria - United Kingdom

6/4/2015

Bulgaria and the United Kingdom have signed a new DTA, the Bulgarian Ministry of Finance confirmed on March 26, 2015.


United Kingdom - Monaco

1/4/2015

The UK Government on March 19, 2015, tabled legislation in the House of Commons that would ratify the pending TIEA with Monaco.


United Kingdom - Sweden

1/4/2015

The United Kingdom and Sweden signed a DTA on March 26, 2015.


United Kingdom - Monaco

11/3/2015

In an update on February 27, 2015, the UK Government confirmed that draft legislation has been forwarded to the House of Commons that would ratify the TIEA signed with Monaco.


United Kingdom - Senegal

4/3/2015

The United Kingdom and Senegal signed a DTA on February 26, 2015.


United Kingdom - Algeria

23/2/2015

The United Kingdom signed a DTA with Algeria on February 18, 2015.


United Kingdom - Iceland

12/2/2015

The UK Government on January 27, 2015, confirmed that the DTA signed with Iceland has been tabled in UK Parliament for its approval.


United Kingdom - Croatia

22/1/2015

The United Kingdom and Croatia signed a DTA on January 15, 2015.


United Kingdom - Iceland

15/1/2015

The DTA between the United Kingdom and Iceland entered into force on November 10, 2014.


United Kingdom - Canada

29/12/2014

The protocol amending the DTA between the United Kingdom and Canada entered into force on December 18, 2014.


United Kingdom - Canada

16/12/2014

The United Kingdom ratified the protocol amending its DTA with Canada on December 10, 2014.


United Kingdom - Tajikistan

16/12/2014

The United Kingdom ratified its DTA with Tajikistan on December 10, 2014.


United Kingdom - Japan

5/12/2014

The DTA between the United Kingdom and Japan will enter into force on December 12, 2014.


United Kingdom - Japan

18/11/2014

The DTA protocol signed between the United Kingdom and Japan will enter into force on December 12, 2014.


Isle of Man - United Kingdom

30/7/2014

An amendment to the DTA between the Isle of Man and the United Kingdom entered into force on July 1, 2014.


Canada - United Kingdom

23/7/2014

Canada and the UK signed a DTA Protocol on July 21, 2014.


United Kingdom - Various

23/7/2014

The United Kingdom on July 16, 2014, published five Orders to ratify the DTA Protocols signed with Germany (No. 1874/2014), with Belgium (SI No. 1875/2014), with Zambia (No. 1876/2014), with Iceland (No. 1879/2014), and with Japan (No. 1881/2014).


United Kingdom - Tajikistan

7/7/2014

The United Kingdom and Tajikistan on July 1, 2014, signed a DTA.


Spain - United Kingdom

26/6/2014

The DTA between Spain and the United Kingdom entered into force on June 12, 2014.


United Kingdom - Spain

3/6/2014

The double tax agreement between the United Kingdom and Spain is to enter into force on June 12, 2014, following the completion of Spain's domestic ratification procedures with the publication of an Order in its Official Gazette on May 15, 2014.


United Kingdom - Various

2/6/2014

The UK Government has ratified revised arrangements with Anguilla, the British Virgin Islands, Gibraltar and the Turks and Caicos Islands for bilateral tax information sharing, and a tax information exchange agreement with Uruguay, in notices published on May 27, 2014.


United Kingdom - Spain

14/5/2014

The UK's tax authority has confirmed that the DTA signed with Spain in March 2014 will enter into force on June 12, 2014.


United Kingdom - Spain

23/4/2014

The DTA between the United Kingdom and Spain, signed in March 2013, will enter into force on June 12, 2014.

The agreement will be effective for withholding taxes in both territories from June 12, 2014. Income tax and capital gains tax provisions will be effective in the UK from April 6, 2015, and for corporate tax from April 1, 2015. In Spain, the agreement is effective from January 1, 2015, for all other taxes.


United Kingdom - Various

10/4/2014

Following parliamentary debate, the UK Government has confirmed that the UK's tax information exchange agreement concluded with the Netherlands Antilles (now Curacao, Sint Maarten and BES islands) entered into force on May 1, 2013.


United Kingdom - Belgium

25/3/2014

The United Kingdom and Belgium signed a second Protocol to their DTA on March 13, 2014.


United Kingdom - Germany

21/3/2014

The UK and Germany signed a DTA Protocol on March 17, 2014.


Algeria - United Kingdom

6/3/2014

Negotiations have begun between Algeria and the United Kingdom towards a DTA, it was confirmed on March 2, 2014.


United Kingdom - India

26/2/2014

Based on a notification from the Indian Ministry of Finance on February 10, 2014, the Protocol amending the India-UK DTA entered into force in the UK and India on December 27, 2013. The DTA Protocol is immediately effective in India, and becomes effective in the UK: for income tax and capital gains, from April 6, 2014; for corporation tax, from April 1, 2014; and for petroleum revenue tax, from January 1, 2014.


United Kingdom - Tajikistan

21/2/2014

The United Kingdom has announced that it will terminate its double tax arrangements with Tajikistan for profits arising on or after April 1, 2014, in the case of corporation tax; and for income and gains arising on or after April 6, 2014, in the case of income tax and capital gains tax. The agreement will continue to apply to profits, income and gains arising before these dates.

The decision relates to the UK/USSR convention, which remains in force between Belarus, Turkmenistan and the United Kingdom. Tajikistan considers that the UK/USSR convention has never had effect in its territory as it did not complete the necessary procedures to bring it into effect under its domestic law, the UK Government explained.


Albania - United Kingdom

18/2/2014

The DTA signed between Albania and the United Kingdom entered into force on December 30, 2013, HM Revenue and Customs confirmed on February 13, 2014.


United Kingdom - Zambia

6/2/2014

The UK and Zambia signed a new DTA on February 4, 2014.


United Kingdom - Netherlands

22/1/2014

The DTA Protocol signed between the United Kingdom and the Netherlands is to enter into force on January 31, 2014, the UK tax authority has announced, correcting an earlier notice.


India - United Kingdom

14/1/2014

The UK tax authority HM Revenue and Customs has confirmed that the DTA signed with India on October 30, 2012, entered into force on December 27, 2013.


United Kingdom - Netherlands

9/1/2014

HM Revenue and Customs has confirmed that the DTA Protocol signed between the UK and the Netherlands on June 12, 2013, entered into force on December 13, 2013. The agreement will be effective in the UK from April 1, 2014, for corporation tax, and from April 6, 2014, for income tax and capital gains tax.


Spain - United Kingdom

3/1/2014

Spain's Senate on December 27, 2013, published a bulletin confirming that it has endorsed a law to ratify the DTA with the United Kingdom, signed on March 14, 2013.


Japan - United Kingdom

19/12/2013

Japan and the United Kingdom on December 17, 2013, signed a DTA Protocol.


United Kingdom - Iceland

19/12/2013

The United Kingdom and Iceland signed a DTA on December 17, 2013.


United Kingdom - Uruguay

18/10/2013

Uruguay and the United Kingdom signed a TIEA on October 14, 2013.


United Kingdom - Netherlands

23/9/2013

A draft law to ratify the DTA Protocol signed between the Netherlands and the United Kingdom was forwarded to the UK House of Commons for its approval on September 14, 2013.


Panama - United Kingdom

10/9/2013

The DTA signed between Panama and the United Kingdom was forwarded to Panama's National Assembly for its approval on September 3, 2013.


Panama - United Kingdom

31/7/2013

Panama and the United Kingdom signed a DTA on July 29, 2013.


United Kingdom - Tajikistan

25/7/2013

The UK and Tajikistan on July 22, 2013, commenced negotiations towards a DTA.


United Kingdom - Netherlands Antilles

17/6/2013

The TIEA signed between the United Kingdom and the Netherlands Antilles entered into force on May 1, 2013, a document published by the UK Government on June 14, 2013, confirms.


United Kingdom - Netherlands

14/6/2013

A Protocol to the DTA between the United Kingdom and the Netherlands was signed on June 12, 2013.


United Kingdom - Various

29/4/2013

According to preliminary media reports, the UK's tax information exchange agreement with the former Netherlands Antilles, Curacao, St Maarten, Bonaire, Saba and St. Eustatius, will enter into force on May 1, 2013.


Panama - United Kingdom

5/4/2013

Panama and the United Kingdom have agreed to the signing of a DTA in May 2013, Panama's ambassador to Britain, Ana Irene Delgado has announced.


Spain - United Kingdom

27/3/2013

The United Kingdom and Spain have signed a new DTA, the Spanish Government announced on March 25, 2013.


United Kingdom - Albania

27/3/2013

The United Kingdom and Albania signed their first DTA on March 26, 2013.


United Kingdom - Ethiopia

26/3/2013

The UK-Ethiopia DTA will become effective in the UK from April 6, 2013.


Japan - United Kingdom

26/3/2013

Japan's Ministry of Foreign Affairs announced on March 21, 2013, that it had agreed the draft text of a Protocol to amend the nation's DTA with the United Kingdom.


Jersey - United Kingdom

21/3/2013

The Jersey Government announced on March 20, 2013, that it has agreed in principle to revise its DTA with the United Kingdom.


Guernsey - United Kingdom

20/3/2013

Guernsey confirmed on March 14, 2013, that it intends to revise its DTA with the United Kingdom.


United Kingdom - Various

19/3/2013

The UK signed a new DTA and an accompanying Protocol with Spain, and a new DTA with Norway on March 14, 2013.


Japan - United Kingdom

12/3/2013

The Japanese Government has confirmed that it will commence negotiations with the United Kingdom on March 12-13, 2013, to revise or replace the nations' 2006 DTA.


United Kingdom - Ethiopia

4/3/2013

The UK-Ethiopia DTA entered into force on February 21, 2013, following the completion of both nation's domestic ratification procedures.


China - United Kingdom

1/3/2013

China and the United Kingdom signed a DTA Protocol on February 27, 2013.


Isle of Man - United Kingdom

22/2/2013

The Isle of Man Government confirmed on February 20, 2013, that it expects to revise the territory's DTA with the United Kingdom as part of negotiations to share tax information on an automatic exchange basis.


United Kingdom - Barbados

18/1/2013

The UK tax authority, HM Revenue and Customs, has recently confirmed that the new DTA between the UK and Barbados, to replace the existing DTA signed in 1970, entered into force on December 19, 2012.


Belgium - United Kingdom

16/1/2013

The Belgian Ministry of Finance confirmed on January 9, 2013, that the DTA Protocol signed on June 24, 2009, to revise the Belgium-UK DTA entered into force on December 24, 2012.


United Kingdom - Armenia

3/1/2013

According to HM Revenue and Customs, the Armenia-UK DTA became effective on January 1, 2013, for UK tax deducted at source from property income, dividends, interest, royalties, annuities not subject to PAYE and other income. The treaty has been effective in the UK for pensions and annuities within PAYE since April 6, 2012.


Singapore - United Kingdom

3/1/2013

According to the Inland Revenue Authority of Singapore, a second Protocol amending the DTA between Singapore and the United Kingdom entered into force on 27 December 2012.


United Kingdom - Switzerland

3/1/2013

The United Kingdom government enacted The Double Taxation Relief and International Tax Enforcement (Switzerland) Order 2012 on December 12, 2012, bringing new tax information exchange provisions included in a DTA Protocol into effect.


Liechtenstein - United Kingdom

1/1/2013

The Liechtenstein government has confirmed the entry into force of a new DTA with the United Kingdom on December 19, 2012. The agreement is effective in Liechtenstein on January 1, 2013, in respect of income tax and wealth taxes, and the withholding tax provisions become effective on February 1, 2013. The agreement will be fully effective in the UK from April 6, 2013.


Belgium - United Kingdom

1/1/2013

Belgium has confirmed the completion of its domestic ratification procedures in respect of the DTA Protocol signed with the UK on June 24, 2009.


United Kingdom - Various

24/12/2012

The United Kingdom government on December 12, 2012, published five Statutory Instruments in its Official Gazette as part of its ratification procedures to bring into force the DTAs signed with Switzerland, Liechtenstein, Barbados and Bahrain, and the Protocol signed with Singapore.


United Kingdom - Brunei

17/12/2012

The UK and Brunei signed a Protocol to amend their existing DTA on December 11, 2012, the UK tax authority, HM Revenue and Customs, has announced.


Isle of Man - United Kingdom

11/12/2012

The United Kingdom Treasury announced on December 7 that the UK and the Isle of Man are to negotiate and sign an expanded TIEA under which both jurisdictions will automatically exchange a wide range of information on tax residents, on a reciprocal basis.


India - United Kingdom

14/11/2012

The UK tax authority, HM Revenue and Customs, has confirmed that a Protocol to the DTA between India and the UK was signed on October 30, 2012.


Liechtenstein - United Kingdom

9/11/2012

Liechtenstein ratified the pending UK-Liechtenstein DTA on October 25, 2012.


United Kingdom - Brazil

29/10/2012

The United Kingdom and Brazil signed a TIEA on September 28, 2012, the UK tax authority, HM Revenue and Customs recently confirmed.


Liechtenstein - United Kingdom

13/7/2012

The Liechtenstein government passed a law on July 10 designed to clarify the existing TIEA with the United Kingdom.


Zambia - United Kingdom

26/6/2012

The Zambian tax authority on June 21, 2012, announced that it is engaged in talks with the United Kingdom towards the renegotiation of their bilateral DTA.


United Kingdom - Various

21/6/2012

The UK tax authority, HM Revenue and Customs, has confirmed that in the fiscal year to March 30, 2013, negotiations are to begin towards a DTA or a DTA Protocol with Japan, Portugal and Russia. Negotiations are also expected to continue towards DTAs with Austria, Canada, Germany, Iceland, Kosovo, Panama and Turkmenistan.


United Kingdom - Marshall Islands

15/6/2012

The UK's Exchequer Secretary to the Treasury, David Gauke on June 12, 2012, forwarded the text of the TIEA signed with the Marshall Islands on March 20, 2012, for the approval of parliament.


Liechtenstein - United Kingdom

14/6/2012

It has been jointly announced by both governments that the United Kingdom and Liechtenstein signed a DTA on June 11, 2012.




Treaty Updates by Territory

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2/10/2017
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UK-UAE Double Tax Pact 'Opens Door To Tax-Free Pension Transfers'

5/4/2017
The new double tax agreement between the United Arab Emirates and the UK could reportedly allow UAE residents to access their UK pension free of UK income tax.

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Ukraine, Malaysia To Sign Double Tax Treaty

28/7/2016
Ukraine is to sign a double tax agreement with Malaysia that will cap withholding tax rates on dividends, interest, and royalties.

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UAE Expands Tax Treaty Network

14/4/2016
The United Arab Emirates signed an agreement with the United Kingdom on the avoidance of double taxation on April 12, 2016.

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UK Tax Treaties With Croatia, Bulgaria In Force

12/1/2016
The UK tax authority, HM Revenue and Customs, has announced that new double tax avoidance treaties with Bulgaria and Croatia have entered into force.

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UK Gov't Amends View On DTA Residence Articles

1/12/2015
UK tax authority HM Revenue and Customs has announced a change of view on the interpretation of the company residence articles in 16 double taxation agreements.

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Canada, UK Agree On Application Of DTA Arbitration Provisions

27/11/2015
Canada and the UK have reached a deal on the application of the arbitration provisions of their double tax agreement.

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US Signs Competent Authority Agreements With UK, Australia

25/9/2015
The Internal Revenue Service has entered into landmark Competent Authority Agreements with authorities in Australia and the United Kingdom to support the implementation of the Foreign Account Tax Compliance Act.

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EC Will Not Challenge Member States On Royalties Tax

5/8/2015
Tax Commissioner Pierre Moscovici has said that European Commission law was not breached in the case of a French professional association taxing royalty payments earned by UK musicians in France.

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G20 Forging Ahead With Anti-Avoidance Action

9/9/2013
The G20 group of nations has endorsed plans to make the automatic exchange of tax information the global standard, and agreed to steps for cracking down on base erosion and profit shifting.

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Vodafone 'Settles' HMRC Tax Dispute

21/8/2013
Telecoms company Vodafone struck a multimillion pound deal with the UK taxman to settle a dispute over an Irish subsidiary, it has been claimed.

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Fiat Industrial To Become UK Tax Resident

31/5/2013
A political row has been developing in Italy over the proposed merger of Fiat Industrial, the Italian-based tractor and truck producer, and CNH Global, the manufacturer of agricultural and construction equipment and already majority-owned by Fiat Industrial, because the new company will have its tax domicile in the United Kingdom, rather than Italy.

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India Comments On Income Tax Overseas Units

30/4/2013
The Indian Minister of State for Finance has offered an update on the work of Income Tax Overseas Units, set up as part of a broader effort to unearth so-called "black money."

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US Treasury Issues 2012 IRS APA Report

28/3/2013
As required by law, the United States Treasury Department has issued its annual report describing the experience, structure and activities of the Advance Pricing Agreement Program operated by the Internal Revenue Service during the 2012 calendar year.

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Spain, UK Sign Revised DTA

27/3/2013
Spain's Ambassador to the UK Federico Trillo and UK Exchequer Secretary to the Treasury David Gauke have recently signed the new treaty between the two countries aimed at avoiding double taxation and preventing personal income and wealth tax evasion.

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Jersey Agrees UK FATCA Package

21/3/2013
The Jersey Government has joined the Isle of Man in announcing that it has agreed a package of tax measures with the United Kingdom to share tax information on an automatic basis.

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Isle Of Man Confident Of UK FATCA Decision

20/3/2013
The Chief Minister of the Isle of Man, Allan Bell has welcomed the Guernsey Government's decision to soon follow the Isle of Man's lead on the adoption of an automatic information sharing agreement with the United Kingdom to support Britain's efforts to develop a framework equivalent to the United States' Foreign Account Tax Compliance Act.

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UK Court Of Appeal Rules On Tax And Delaware LLC

22/2/2013
The London Court of Appeals has confirmed that a UK resident who receives a distribution from a Delaware Limited Liability Company will not be entitled to tax relief under the terms of the Double Taxation Treaty between the US and the UK.

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Belgium, UK DTA Protocol Now In Force

15/1/2013
The Belgium finance ministry has announced that the protocol between Belgium and the UK aimed at avoiding double taxation and preventing tax evasion is now in force.

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Updated UK-Singapore DTA In Force

3/1/2013
A Second Protocol amending the standing Agreement for the avoidance of double taxation between Singapore and the United Kingdom has entered into force, according to Singapore's Inland Revenue Authority.

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UK, India DTA Protocol Adjusts Dividend Taxes

7/11/2012
India and the UK have inked an amending protocol to their existing double tax agreement, altering the provisions relating to partnerships and the taxation of dividends.

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US Sends FATCA Envoy To EU, Asia

24/9/2012
The United States Treasury Department has announced that Deputy Assistant Secretary for International Tax Affairs, Manal Corwin, is travelling to Europe and Asia from September 17-28 to discuss the implementation of the Foreign Account Tax Compliance Act and global efforts to combat offshore tax evasion.

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US & UK Sign FATCA Agreement

18/9/2012
On September 12, the United States and the United Kingdom governments announced the signing of a bilateral agreement to implement the information reporting and withholding tax provisions within the Foreign Account Tax Compliance Act.

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Liechtenstein, China Initiate TIEA Talks

16/7/2012
Liechtenstein’s Deputy Prime Minister Martin Meyer has recently held talks with Chinese delegates in Vaduz on a bilateral tax information exchange agreement between the Principality and China, aimed at strengthening future tax cooperation.

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Liechtenstein, UK DTA Builds Trust In Turbulent Times

14/6/2012
During an information sharing event in London, Liechtenstein’s Prime Minister Klaus Tschütscher underscored the importance of the recently signed bilateral double taxation agreement with the UK, not only in terms of its meaning for investors but also in terms of the international competitiveness of the Liechtenstein financial centre.

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