Tax Information Exchange Agreements (TIEAs)
TIEAs are bilateral agreements under which territories agree to co-operate in tax matters through exchange of information.
TIEAs will be published on this website following signature. It should be noted however that agreements will only enter into force when they have completed the necessary Parliamentary procedures in both countries. This page will be updated as individual agreements enter into force. The date on which individual agreements take effect will depend on the specific provisions in each agreement.
- Agreements which have recently been signed but not yet in force.
- Agreements that have entered into force
These Agreements take the form of Statutory Instruments.
Implementation of Agreements relating to the EU Directive on taxation of savings income in the form of interest payments (Council Directive 2003/48/EC)
In line with provisions in Council Directive 2003/48/EC (the “Savings Directive”) certain dependent territories of EU Member States have also agreed to adopt the same measures as are contained in the “Savings Directive”. These commitments are being given effect by separate bilateral agreements with the Member States.
The agreements relating to the Savings Directive between the United Kingdom and the relevant territories can be found by accessing the link under the TIEA heading above. (The agreements include the reciprocal TIEAs, and also, for information, the arrangements with United Kingdom overseas territories that implement same measures on a non-reciprocal basis.)
NB As with other TIEAs, the TIEAs relating to the Savings Directive will only enter into force when they have completed the necessary Parliamentary procedures in both countries and this page will be updated as individual agreements enter into force.
Exchange of information under Double Taxation Agreements (DTAs)
Provisions for exchange of information are also contained in DTAs. Details of the UK's DTAs can be found via the link below:
