Guidance

Statutory Instruments for tax treaties

Published 4 September 2013

This guidance was withdrawn on

More information can be found on the tax treaties page on GOV.UK.

Country Year Statutory Instrument number
Antigua and Barbuda 1947
1968
2865
1096 (Protocol)
Argentina 1997 1777
Armenia 2011 2722
Australia 1968
1980
2003
305
707 (Protocol)
3199
Austria 1970
1979
1994
2010
1947
117 (Protocol)
768 (Protocol)
2688 (Protocol)
Azerbaijan 1995 762
Bangladesh 1980 708
Barbados 1970
1973
952
2096
Belarus 1986 224 (1995 No. 2706)
Note: the UK’s 1986 agreement with the Soviet Union is currently to be regarded as Statutory Instrument numbers between the UK and Belarus. The position with regard to former Soviet republics not listed is less clear, but the UK will in all cases apply the provisions of the agreement on the basis that it is still Statutory Instrument numbers (until such time as new agreements take effect with particular countries). The 1995 agreement with Belarus has not yet entered into force.
Belgium 1987
2010
2053
2979
Belize 1947
1968
1973
2866
573 (Protocol)
2097 (Protocol)
Bolivia 1995 2707
Bosnia-Herzegovina 1981 1815
Note: the provisions of the 1981 agreement with the former Socialist Federal Republic of Yugoslavia will be treated as remaining Statutory Instrument numbers.
Botswana 1978
2006
183
1925
Brazil 2011 2723 (aircraft crew)
Brunei 1950
1968
1973
1977
306 (Protocol)
2098 (Protocol)
Bulgaria 1987 2054
Canada 1980
1980
1980
1985
2003
709
1528 (Protocol)
1996 (Protocol)
1996 (Protocol)
2619 (Protocol)
Cayman Islands 2010 2973
Chile 2003 3200
China 1984
1996
2011
1826
3164 (Protocol)
2724
Croatia 1981 1815
Note: the provisions of the 1981 agreement with the former Socialist Federal Republic of Yugoslavia will be treated as remaining Statutory Instrument numbers.
Cyprus 1975
1980
425
1529 (Protocol)
Czech Republic 1991 2876
Note: the provisions of the 1991 agreement with Czecho-Slovakia will be treated as remaining Statutory Instrument numbers.
Denmark 1980
1991
1996
1960
2877 (Protocol)
3165 (Protocol)
Egypt 1980 1091
Estonia 1994 3207
Ethiopia 2011 2725
Falkland Islands 1997 2985
Faroes 2007 3469
Fiji 1976 1342
Finland 1970
1973
1980
1985
1991
1996
153
1327 (Protocol)
710 (Protocol)
1997 (Protocol)
2878 (Protocol)
3166 (Protocol)
France 2009 226
Gambia 1980 1963
Georgia 2004
2010
3325
2972
Germany 1967
1971
2010
25
874 (Protocol)
2975
Ghana 1993 1800
Greece 1954 142
Grenada 1949
1968
361
1867 (Protocol)
Guernsey 1952
1994
2009
1215
3209 (Protocol)
3011
Guyana 1992 3207
Hungary 1978
2011
1056
2726
Hong Kong 2010 2974
Iceland 1991 2879
India 1993 1801
Indonesia 1994 769
Ireland (Republic of ) 1976
1976
1995
1998
2151
2152 (Protocol)
764 (Protocol)
3151 (Protocol)
Isle of Man 1955
1991
1994
2009
1205
2880 (Protocol)
3208 (Protocol)
228
Israel 1963
1971
616
391 (Protocol)
Italy 1990 2590
Ivory Coast (Côte d’Ivoire) 1987 169
Jamaica 1973 1329
Japan 1970
1980
2006
1948
1530 (Protocol)
1924
Jersey 1952
1994
2009
1216
3210 (Protocol)
3012
Jordan 2001 3924
Kazakhstan 1994
1998
3211
2567 (Protocol)
Kenya 1977 1299
Kiribati 1950
1968
1974
750
309
1271
Korea (Republic of) 1996 3168
Kuwait 1999 2036
Latvia 1996 3167
Lesotho 1997 2986
Libya 2010 243
Lithuania 2001
2002
3925
2847 (Protocol)
Luxembourg 1968
1980
1984
2010
1100
567 (Protocol)
364 (Protocol)
237 (Protocol)
Macedonia 1981
2007
1815
2127
Malawi 1956
1964
1968
1979
619
1401 (Protocol)
1101 (Protocol)
302 (Protocol)
Malaysia 1997
2010
2987
2971
Malta 1995 763
Mauritius 1981
1987
2003
2011
1121
467
2620
2442
Mexico 1994
2010
3212
2686 (Protocol)
Moldova 2008 1795
Mongolia 1996 2598
Montenegro 1981 1815
Note: the provisions of the 1981 agreement with the former Socialist Federal Republic of Yugoslavia will be treated as remaining Statutory Instrument numbers.
Montserrat 1947
1968
2011
2869
576 (Protocol)
1083
Morocco 1991 2881
Myanmar (Burma) 1952 751
Namibia 1962
1962
1967
1967
2352
2788 (Protocol)
1489 (Protocol)
1490 (Protocol)
Netherlands 1980
1983
1990
2009
1961
1902 (Protocol)
2152 (Protocol)
227
New Zealand 1984
2004
2008
365
1274 (Protocol)
1793
Nigeria 1987 2057
Norway 1985
2000
1998
3247
Oman 1998
2010
2568
2687 (Protocol)
Pakistan 1987 2058
Papua New Guinea 1991 2882
Philippines 1978 184
Poland 1978
2006
282
3323
Portugal 1969 599
Qatar 2010
2011
241
1684
Romania 1977 57
Russian Federation 1994 3213
St Kitts and Nevis 1947 2872
Saudi Arabia 2008 1770
Serbia 1981 1815
Note: the provisions of the 1981 agreement with the former Socialist Federal Republic of Yugoslavia will be treated as remaining Statutory Instrument numbers.
Sierra Leone 1947
1968
2873
1104 (Protocol)
Singapore 1997
2010
2988
2685 (Protocol)
Slovak Republic (Slovakia) 1991 2876
Slovenia 1981
2008
1815
1796
Solomon Islands 1950
1968
748
574 (Protocol)
South Africa 1969
2002
2011
864
3138
2441
Spain 1976
1995
1919
765 (Protocol)
Sri Lanka 1980 713
Sudan 1977 1719
Swaziland 1969 380
Sweden 1984 366
Switzerland 1978
1982
1994
2007
2010
1408
714 (Protocol)
3215 (Protocol)
3465
2689 (Protocol)
Taiwan 2002 3137
Tajikistan 1986 224
Note: the UK’s 1986 agreement with the Soviet Union is currently to be regarded as Statutory Instrument numbers.
Thailand 1981 1546
Trinidad and Tobago 1983 1903
Tunisia 1984 133
Turkey 1988 932
Turkmenistan 1986 224
Note: the UK’s 1986 agreement with the Soviet Union is currently to be regarded as Statutory Instrument numbers.
Tuvalu 1950
1968
1974
750
309 (Protocol)
1271 (Protocol)
Uganda 1993 1802
Ukraine 1993 1803
USA 1980
2002
568
2848
Uzbekistan 1994 770
Venezuela 1996 2599
Vietnam 1994 3216
Yugoslavia (Federal Republic) 1981 1815
Note: the UK’s agreement with Yugoslavia is currently to be regarded as Statutory Instrument numbers between the UK and former Yugoslav states listed. The position with regard to the remainder of what was Yugoslavia is undetermined.
Zambia 1972
1981
1721
1816 (Protocol)
Zimbabwe 1982 1842