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HMRC internal manual

Double Taxation Relief Manual

Guidance by country: Kazakhstan: previous agreement

Until 1991, Kazakhstan was part of the Soviet Union and, as such, was covered by the provisions of both the UK/Soviet Union Air Transport Agreement (SI 1974/1269) and the UK/Soviet Union Double Taxation Convention (SI 1989/224). Following independence, the provisions of the UK/Soviet Union agreements continued to be applied by the UK on the basis that they remained in force between the UK and Kazakhstan until such time as the new agreement (see DT11050 above) became effective. See DT17450 for details of the UK/Soviet Union agreement. It is not clear whether during the period following independence, Kazakhstan regarded itself as bound by the agreements between the United Kingdom and the Soviet Union. If any problems arise relating to this intervening period, please contact HMRC, Customs & International, Tax Treaty Team.