Policy paper

Double Taxation Agreements: developments and planned negotiations

Recent developments and planned negotiations on Double Taxation Agreements (DTA).

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This policy paper sets out planned negotiations on double taxation agreements (DTAs).

The government regularly reviews the UK’s DTA priorities to ensure the UK’s treaties continue to meet the needs of business and individuals, as well meeting the government’s objective of countering avoidance and evasion.

If you want to receive more information about the forward programme, email: taxtreaty.team@hmrc.gov.uk, or you can write to:

HMRC,
Business Assets International,
Tax Treaty Team,
9th floor,
10 South Colonnade,
Canary Wharf,
London,
E14 4PU

Published 13 November 2015
Last updated 4 March 2019 + show all updates
  1. Planned negotiations on Double Taxation Agreements for 2019 has been added.
  2. The Change of view on the interpretation of the residence articles in sixteen Double Taxation Agreements attachment has been added to the page.
  3. Added developments since 1 April 2014
  4. First published.