About International

The specific areas in which the International team has an interest are:

  • The taxation of profits from international transactions and foreign income of United Kingdom residents;
  • The taxation of income derived from the United Kingdom by foreign residents;
  • The taxation of profits from North Sea oil and gas activities;
  • The taxation of profits of shipping companies opting for the tonnage tax regime;
  • Protecting and advancing United Kingdom interests in the European Union and ensuring that domestic policy formation takes account of the European dimension;
  • Protecting and advancing United Kingdom interests in relation to developments in the direct tax systems of other countries.

In particular, International:

  • provides comprehensive policy analysis and advice to Ministers and, where appropriate, designs and amends legislation to implement policy decisions efficiently and effectively;
  • represents UK interests in OECD, the European Union and other international bodies, developing the UK's relationships with its key international partners to maintain our leading role in international tax matters;
  • maintains and develops the UK's network of tax and double contributions treaties;
  • provides guidance, specialist advice on the meaning of legislation and interpretation of tax treaties, and training on international tax issues;
  • systematically monitors and evaluates the implementation of policy, taking into account the views of internal and external users.