Tax treaties news

On this page you will find news items from 1 January 2012 onwards and a link to previous years news on the National Archives website.

UK/Netherlands Double Taxation Convention - Competent Authority Agreement
An agreement between the Competent Authorities of the UK and Netherlands has been signed setting out how the provisions of the Convention will apply to Pension Scheme and Charity investors in UK CIFs.

Canada: Protocol and Interpretative Protocol signed in London on 21 July 2014
A Protocol and Interpretative Protocol to the Double Taxation Convention between the UK and Canada was signed in London on 21 July 2014.

Tajikistan: first time Agreement signed on 1 July 2014
A first time comprehensive Double Taxation Agreement between the UK and Tajikistan was signed in London on 1 July 2014 by Baroness Warsi, Senior Minister of State at the Foreign and Commonwealth Office and Tajik Foreign Minister, Sirodjidin Aslov.

Entry into force of the UK/Spain Double Taxation Convention
The Double Taxation Convention between the UK and Spain, which was signed in London on 14 March 2013 will enter into force on 12 June 2014.

HM Revenue & Customs announces details of the UK's treaty negotiating priorities for the year to 31 March 2015
The Government reviews the UK's Double Taxation Agreement (DTA) and Tax Information Exchange Agreement (TIEA) priorities each year to ensure that the UK's treaties continue to meet the needs of the businesses and individuals receiving income from abroad.

Netherlands Antilles (Curaçao, Sint Maarten and BES Islands): Tax Information Exchange Agreement has entered into force
The Tax Information Exchange Agreement between the United Kingdom and Netherlands Antilles (now Curaçao, Sint Maarten and BES islands), which was signed on 10 September 2010 in The Hague, entered into force on 1st May 2013.

Germany: Protocol to the 2010 Double Taxation Convention signed in London on 17 March 2014
A protocol to the Double Taxation Convention between the UK and Germany was signed in London on 17 March 2014 by David Gauke MP, Exchequer Secretary to the Treasury, and Jörg Ranau, Chargé d'Affaires for the Federal Republic of Germany.

Belgium: Second Protocol to the Double Taxation Convention signed in London on 13 March 2014
A second protocol to the Double Taxation Convention between the UK and Belgium was signed in London on 13 March 2014 by David Gauke MP, Exchequer Secretary to the Treasury and Didier Revnders, Deputy Prime Minister and Minister of Foreign Affairs, Foreign Trade and European Affairs; Geert De Proost, Representative of the Flemish Government in London.

Anguilla: Exchange of Letters signed in London on 13 December 2013 and Anguilla on 20 December 2013
An Exchange of Letters amending the 2009 Tax Information Exchange Agreement (TIEA) was signed in London on 13 December 2013 by David Gauke MP, Exchequer Secretary to the Treasury and the Hon. Hubert B Hughes, Chief Minister for Anguilla.

Status of the UK/USSR Double Taxation Convention in relation to Tajikistan (PDF 13K)
HMRC has announced an update on the application of the UK/USSR Double Taxation Convention in relation to Tajikistan.

Brunei Darussalam - Entry into force of an amending Agreement and Protocol
The Agreement and Protocol amending the Double Taxation Arrangement between the UK and Brunei Darussalam, which was signed in London on 11 December 2012, entered into force on 19 December 2013.

Albania: Entry into force of Double Taxation Agreement
The Double Taxation Agreement between the UK and Albania, which was signed in Tirana on 26 March 2013, entered into force on 30 December 2013.

Norway: Entry into force of Double Taxation Convention
The Double Taxation Convention between the UK and Norway, which was signed in London on 14 March 2013, entered into force on 17 December 2013.

UK/Zambia Double Taxation Agreement signed on 4 February 2014
A new comprehensive Double Taxation Agreement between the United Kingdom and the Republic of Zambia was signed in Lusaka on 4 February 2014 by James Thornton, British High Commissioner to Zambia, and Alexander Bwalya Chikwanda, Zambian Finance Minister.

Entry into force of the UK/India Protocol to Double Taxation Agreement
The Protocol to the Double Taxation Agreement between the UK and India, which was signed in London on 30 October 2012, entered into force on 27 December 2013.

Netherlands: Entry into force of the Protocol to the Double Taxation Convention
This notice replaces that issued earlier this month which was incorrect. The Protocol amending the Double Taxation Convention between the UK and the Netherlands, signed in London on 12 June 2013, enters into force on 31 January 2014.

British Virgin Islands: Exchange of Letters signed in London on 28 November 2013
An Exchange of Letters amending the 2008 Tax Information Exchange Agreement (TIEA) was signed in London on 28 November 2013 by David Gauke MP, Exchequer Secretary to the Treasury and the Hon. Dr. Orlando Smith, Premier for the British Virgin Islands.

Turks & Caicos Islands: Exchange of Letters signed in London on 26 November 2013
An Exchange of Letters amending the 2009 Tax Information Exchange Agreement (TIEA) was signed in London on 26 November 2013 by David Gauke MP, Exchequer Secretary to the Treasury and the Hon. Dr. Rufus Ewing, Premier for the Turks and Caicos Islands.

Gibraltar: Exchange of Letters signed in London and Jakarta on 21 November 2013
An Exchange of Letters amending the 2009 Tax Information Exchange Agreement (TIEA) was signed in London and Jakarta on 21 November 2013 by David Gauke MP, Exchequer Secretary to the Treasury and Albert Isola MP, Minister for Financial Services for Gibraltar.

Japan and Iceland: Protocol and a new Double Taxation Convention signed in London on 17 December 2013 (Opens new window)
A protocol to the Double Taxation Convention between the UK and Japan, and a new Double Taxation Convention with Iceland were signed in London on 17 December 2013 by David Gauke, Exchequer Secretary to the Treasury, and His Excellency Keiichi Hayashi, Ambassador of Japan, and by David Gauke and His Excellency Benedikt Jónsson, Ambassador of Iceland, respectively.

China - entry into force of the UK-China Double Taxation Agreement and Protocol
The Double Taxation Agreement between the UK and China, which was signed in London on 27 June 2011, and the Protocol signed in Beijing on 27 February 2013, entered into force on 13 December 2013.

Panama: The UK/Panama Double Taxation Convention (Opens new window)
Entered into force on 12 December 2013

Guernsey and Jersey - Exchange of letters signed 22 October 2013
An Exchange of letters with Guernsey and Jersey were signed on 22 October 2013.

Uruguay - Tax Information Exchange Agreeement signed
A Tax Information Exchange Agreeement with Uruguay was signed on 14 October 2013.

Isle of Man - Exchange of Letters signed 10 October 2013
An Exchange of Letters with the Isle of Man was signed on 10 October 2013.

Panama Double Taxation Convention signed 29 July 2013
A comprehensive Double Taxation Convention with Panama was signed on 29 July 2013.

Netherlands: A Double Taxation Convention (Bank Taxes) between the UK and the Netherlands was signed in London on 12 June 2013
A Double Taxation Convention (Bank Taxes) between the UK and the Netherlands was signed in London on 12 June 2013 by David Gauke MP, Exchequer Secretary to the Treasury and Frans Weekers, State Secretary of Finance of the Netherlands.

Netherlands: Protocol to the Double Taxation Convention signed 12 June 2013
A Protocol to the Double Taxation Convention between the UK and the Netherlands was signed in London on 12 June 2013.

Double Taxation Agreements and Tax Information Exchange Agreements
HM Revenue & Customs announces details of the UK's treaty negotiating priorities for the year to 31 March 2014.

Albania: Double Taxation Agreement signed 26 March 2013
A first time comprehensive Double Taxation Agreement between the UK and Albania was signed in Tirana on 26 March 2013.

Norway/Spain: Double Taxation Conventions signed 14 March 2013
New comprehensive Double Taxation Conventions with Norway and Spain were signed on 14 March 2013.

Ethiopia: The UK/Ethiopia Double Taxation Convention
Entered into force on 21 February 2013

China: A Protocol to the Double Taxation Agreement
A Double Taxation Agreement between the UK and China was signed in Beijing on 27 February 2013.

Bahrain: Entry into force of the UK-Bahrain Double Taxation Agreement
The first time Double Taxation Agreement between the UK and Bahrain, which was signed in Manama on 10 March 2010, entered into force on 19 December 2012.

Belgium: Entry into force of The Protocol to the UK/Belgium Double Taxation Agreement
Belgium: The Protocol to the UK/Belgium Double Taxation Agreement entered into force on 24 December 2012.

Singapore: The Second Protocol to the UK/Singapore Double Taxation Agreement entered into force on 27 December 2012
Singapore: The Second Protocol to the UK/Singapore Double Taxation Agreement entered into force on 27 December 2012.

Switzerland: Entry into force of the Exchange of Letters amending the UK/Switzerland Double Taxation Convention
The Exchange of Letters between the UK and Switzerland that amends the UK/Switzerland Double Taxation Convention entered into force on 19th December 2012.

Barbados: Entry into force of the UK/Barbados Double Taxation Convention
A Double Taxation Convention between the UK and Barbados, which was signed in Barbados on 26 April 2012, entered into force on 19 December 2012

Liechtenstein Entry into force of the UK/Liechtenstein Double Taxation Convention
The first time Double Taxation Convention between the UK and Liechtenstein, which was signed in London on 11 June 2012, entered into force on 19 December 2012.

Brunei Darussalam
An Agreement amending the UK/Brunei Darussalam Double Taxation Arrangement was signed in London on 11 December 2012

UK/India Protocol to the Double Taxation Agreement
A Protocol to the Double Taxation Agreement between the UK and India was signed in London on 30 October 2012.

UK/Brazil Tax Information Exchange Agreement (TIEA) was signed 28 September 2012
A Tax Information Exchange Agreement between the UK and Brazil was signed was signed on 28 September 2012 in Brasilia.

Double Taxation Agreements and Tax Information Exchange Agreements - 2012-13
HM Revenue & Customs have announced details of the UK's treaty negotiating priorities for the year to 31 March 2013.

UK/Marshall Islands Tax Information Exchange Agreement
A Tax Information Exchange Agreement between the UK and the Marshall Islands was signed in Majuro, Republic of the Marshall Islands on 20 March 2012.

Signature of the UK/Liechtenstein Double Taxation Agreement
The UK/Liechtenstein was signed on 11 June 2012 by David Gauke MP and the Prime Minister of Liechtenstein.

UK/Switzerland: Exchange of letters
UK and Switzerland have exchanged letters which will update the exchange of information provision in the double taxation convention between the UK and Switzerland.

Barbados Double Taxation Agreement (Opens new window)
UK/Barbados Double Taxation Convention was signed on 26 April 2012.

Liberia: Entry into force of Tax Information Exchange Agreement
A Tax Information Exchange Agreement between the UK and Liberia entered into force on 30 March 2012.

UK/South Africa Protocol
Dividends Article effective from 1 April 2012.

Montserrat: Entry into force of Amending Arrangement
An Amending Arrangement to the Double Taxation Arrangement between the UK and Montserrat entered into force on 14 March 2012.

Singapore: Protocol 2 to the UK/Singapore Double Taxation Agreement
A second Protocol to the UK/Singapore Double Taxation Agreement was signed in Singapore on 15 February 2012.

Grenada: Entry into force of Tax Information Exchange Agreement with Grenada
A Tax Information Exchange Agreement between the UK and Grenada entered into force on 10 January 2012.

UK/Armenia Double Taxation Convention
UK/Armenia Double Taxation Convention enters into force on 21 February 2012.

Aruba: Entry into force of Tax Information Exchange Agreement with Aruba
A Tax Information Exchange Agreement between the UK and Aruba entered into force on 1 January 2012.

Tax treaties news for previous years

You can find news items from previous years on the National Archives website.

Tax treaties news from previous years (Opens new window)