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HMRC internal manual

Double Taxation Relief Manual

HM Revenue & Customs
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Soviet Union: Break-up into separate States

Following the break-up of the Soviet Union in 1991, the United Kingdom has formally recognised the former Soviet republics as independent sovereign states. Until such time as new agreements with each state are negotiated and have effect, however, the provisions of the 1974 and 1986 agreements (see DT17451 - DT17474) below are regarded by the United Kingdom as continuing to apply.

For further details see the entries for Armenia, Azerbaijan, Belarus, Estonia, Georgia, Kazakhstan, Kyrgyzstan, Latvia, Lithuania, Moldova, Russia, Tajikistan, Turkmenistan, Ukraine and Uzbekistan.