Double tax agreements

The UK has a number of double tax agreements (also known as double tax treaties) with many states. These are updated on a regular basis and protect individuals and corporate entities from being taxed twice when the income is taxable in more than one state.

HM Revenue & Customs maintains a repository of double tax agreements in this library.

Double tax agreements that have recently changed:

Hong Kong

UK/Hong Kong double taxation agreement and protocol. (Signed 21 JUNE 2010, Entered into force 20 December 2010)

Georgia

Protocol to the UK/George double taxation agreement signed in Tibilisi on 3 February 2010.

Germany

The Double Taxation Relief and International Tax Enforcement (Federal Republic of Germany) Order 2010

Switzerland

The Double Taxation Relief and International Tax Enforcement (Switzerland) Order 2010

Austria

The Double Taxation Relief and International Tax Enforcement (Austria) Order 2010

Oman

The Double Taxation Relief and International Tax Enforcement (Oman) Order 2010

Mexico

The Double Taxation Relief and International Tax Enforcement (Mexico) Order 2010

Singapore

The Double Taxation Relief and International Tax Enforcement (Singapore) Order 2010

Bahamas

The International Tax Enforcement (Bahamas) Order 2010

Gibraltar

The International Tax Enforcement (Gibraltar) Order 2010

Turks and Caicos Islands

The International Tax Enforcement (Turks and Caicos Islands) Order 2010

Liechtenstein

The International Tax Enforcement (Liechtenstein) Order 2010

Anguilla

The International Tax Enforcement (Anguilla) Order 2010

Aruba

Tax information exchange agreement: 'Agreement between the UK and the Kingdom of the Netherlands in respect of Aruba, for the exchange of information with respect to taxes'

Liechtenstein

Second Joint declaration by the government of the principality of Liechtenstein and HMRC concerning the memorandum of understanding relating to taxes.

South Africa

Protocol to the UK/South Africa double taxation convention (Signed in Pretoria on 8 November 2010)