International treaty

Belarus: tax treaties

Tax treaties and related documents between the UK and Belarus.

Documents

2017 Belarus-UK Double Taxation Convention – in force

This file may not be suitable for users of assistive technology. Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

1985 USSR-UK Double Taxation Convention

Details

The 2017 UK-Belarus Double Taxation Convention was signed on 26 September 2017 and entered into force on 27 July 2018.

It takes effect in the UK for:

  • taxes withheld at source, for amounts paid or credited on or after 1 October 2018
  • Income Tax and Capital Gains Tax, for any year of assessment beginning on or after 6 April 2019
  • Corporation Tax, for any financial year beginning on or after 1 April 2019

It takes effect in Belarus for:

  • taxes withheld at source, on income derived or credited on or after 1 October 2018
  • other taxes, for taxes chargeable for any tax period beginning on or after 1 January 2019

The Convention between the UK and the USSR, signed on 31 July 1985, ceases to apply to Belarus from those dates.

Published 23 December 2007
Last updated 10 August 2018 + show all updates
  1. The 2017 Belarus-UK Double Taxation Convention – in force has been added.
  2. The 2017 Belarus-UK Double Taxation Convention has been added.
  3. First published.