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An A to Z of countries Social Security agreements with contribution provisions and the corresponding Statutory Instrument numbers.
Proposed amendments to the HMRC Tonnage Tax Manual.
Agreement between the UK and the Swiss Confederation on taxation co-operation ended on 31 December 2016.
Responses to points raised about the Tax Agreement between the UK and Switzerland which came into force on 1 January 2013.
List of the taxes a company (or permanent establishment) claiming exemption must be subject to in a Member State.
Find out what you'll need and how to register to tell HMRC about a cross-border arrangement under the Mandatory Disclosure Rules (MDR).
Lists the countries concerned, together with the types of companies which may claim under the Directive.
This treaty was presented to Parliament in February 2024.
This treaty was presented to Parliament in September 2025.
Supplementary guidance on Section 371IH(9A) to (9E) of Part 9A TIOPA 2010 for Controlled Foreign Companies (CFCs) with accounting periods beginning on or after 1 January 2013.
Find information about HMRC’s view on the main taxation impact from the withdrawal of LIBOR and other benchmark rate reform.
What the directive says about exchange of information and withholding tax, how to opt not to have tax withheld and how to eliminate double taxation.
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