Guidance

Announcement by HMRC of the UK’s tax treaty negotiating priorities for the year to 31 March 2015

Updated 6 January 2015

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This publication is available at https://www.gov.uk/government/publications/announcements-in-2014-of-changes-to-uk-double-taxatation-treaties/4hm-revenue-customs-hmrc-announces-details-of-the-uks-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.

HMRC monitors other countries’ treaties and invites representations from business, individuals, representative bodies, other Government departments and others with an interest in this area. We use the results to produce a programme of work for the year ahead, which is approved by HM Treasury ministers.

0.1 Programme to 31 March 2015

We plan to begin negotiations on DTAs and Protocols with Colombia, Kyrgyzstan and Trinidad, among others.

We also plan to take forward work on DTAs and Protocols with:

  • Austria
  • Bulgaria
  • Canada
  • Croatia
  • India
  • Kosovo
  • Lesotho
  • Luxembourg
  • Malawi
  • Portugal
  • Russia
  • Senegal
  • Sweden
  • Tajikistan
  • Thailand
  • Turkmenistan
  • USA

We will also be working on TIEAs with several jurisdictions.

If you wish to make representations about our forward programme please write to:

Dan Ingreji

HM Revenue & Customs
CT
International & Stamps

Tax Treaty Team
Room 3C/03
1
100 Parliament Street
London

SW1A 2BQ

E-mail: Dan Ingreji

1. Developments since 1 April 2013

DTAs and Protocols to DTAs have been signed with:

  • Belgium
  • Germany
  • Iceland
  • Isle of Man
  • Japan
  • Netherlands
  • Panama
  • Zambia.

TIEAs and amendments to TIEAs have been agreed with:

  • Anguilla
  • BVI
  • Gibraltar,
  • Guernsey
  • Jersey
  • Turks & Caicos Islands
  • Uruguay

Entry into force of agreements * Albania * Brunei Darussalam * China * Netherlands * The Netherlands Antilles (TIEA) * India, * Norway * Panama

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