OT41535 - Taxation of Non-Residents under Section 1313 CTA 2009: Double Taxation Agreements - Table
| Restricted Treaty | Extended Treaty | Offshore Activities Article |
| Antigua and Barbuda | Albania | Belgium |
| Belarus (for CT to 31/12/2018)** | Algeria (for CT from 01/04/2017) | Canada |
| Belize | Argentina | Denmark |
| Brunei | Australia | Falkland Islands |
| Greece | Austria | Faroes |
| Grenada | Azerbaijan | Finland |
| India | Bahrain | France |
| Israel | Bangladesh | Germany |
| Kiribati | Barbados | Gibralter |
| Malawi | Belarus ( fro CT from 01/01/2019) | Guernsey |
| Montserrat | Bolivia | Ireland (Republic of) |
| Myanmar (Burma) | Bosnia-Hertzegovina* | Isle of Man |
| Namibia | Botswana | Italy |
| St Kitts and Nevis | British Virgin Islands | Jersey |
| Sierra Leone | Bulgaria | Netherlands |
| Solomon Islands | Cayman Islands | New Zealand |
| Tuvalu | Chile | Norway |
| China | Sweden | |
| Colombia | USA | |
| Croatia | ||
| Cyprus | ||
| Czech Republic | ||
| Ecuador | ||
| Egypt | ||
| Estonia | ||
| Ethiopia | ||
| Fiji | ||
| Gambia | ||
| Georgia | ||
| Ghana | ||
| Guyana | ||
| Hong Kong | ||
| Hungary | ||
| Iceland | ||
| Indonesia | ||
| Ivory Coast | ||
| Jamaica | ||
| Japan | ||
| Jordon | ||
| Kazakhstan | ||
| Kenya | ||
| KosovKuwaito | ||
| Kyrgyzstan | ||
| Latvia | ||
| Lesotho | ||
| Libya | ||
| Liechtenstein | ||
| Lithuania | ||
| Luxembourg | ||
| Macedonia* | ||
| Malaysia | ||
| Malta | ||
| Mauritius | ||
| Mexico | ||
| Moldova | ||
| Mongolia | ||
| Montenegro | ||
| Morocco | ||
| Nigeria | ||
| Oman | ||
| Pakistan | ||
| Panama | ||
| Papua New Guinea | ||
| Philippines | ||
| Poland | ||
| Portugal | ||
| Qatar | ||
| Romania | ||
| Russian Federation | ||
| San Marino | ||
| Saudi Arabia | ||
| Senegal | ||
| Serbia* | ||
| Singapore | ||
| Slovak Republic (Slovakia) | ||
| Slovenia | ||
| South Africa | ||
| Spain | ||
| Sri Lanka | ||
| Sudan | ||
| Swaziland | ||
| Switzerland | ||
| Tajikistan (for CT from 01/04/2015) | ||
| Thailand | ||
| Trinidad & Tobago | ||
| Tunisia | ||
| Turkey | ||
| Turkmenistan (for CT from 01/04/2017) | ||
| Uganda | ||
| Ukraine | ||
| United Arab Emirates (for CT from 01/01/2017) | ||
| Uruguay (for CT from 01/01/2017) | ||
| Uzbekistan | ||
| Venezuela | ||
| Vietnam | ||
| Zambia | ||
| Zimbabwe | ||
* The UK's convention with Former Socialist Federal Republic of Yugoslavia is to be regarded as in force between the UK and former Yugoslavia states marked until a new DATA with that territory is agreed.
** The terms of the 1985 USSR DTA continue to apply to 31/12/2018.