| Armenia (to 5 April 2002) 1 | Macedonia 2 |
| Austria | Moldova (to 5 April 2002) 1 |
| Barbados | Montenegro 2 |
| Belarus 1 | Morocco |
| Bosnia Herzegovina 2 | Namibia |
| Cote d’Ivoire | Poland |
| Croatia 2 | Portugal |
| Egypt | Romania |
| France | Serbia 2 |
| Georgia (to 5 April 2002) 1 | Slovenia 2 |
| Germany | South Africa (to 5 April 2003) |
| Hungary | Spain |
| Israel | Sudan |
| Jamaica | Swaziland |
| Kenya | Tajikistan 1 |
| Kyrgyzstan (to 5 April 2002) 1 | Tunisia |
| Lithuania (to 5 April 2002) 1 | Turkmenistan 1 |
| Zambia |
Armenia, Belarus, Georgia, Kyrgyzstan, Lithuania, Moldova, Tajikistan, Turkmenistan: relief is given under the terms of the United Kingdom/USSR Double Taxation Convention.
Bosnia-Herzegovina, Croatia, Macedonia, Montenegro, Serbia, Slovenia: relief is given under the terms of the United Kingdom/Federal Republic of Yugoslavia Double Taxation Convention.
