Tax evasion and avoidance

Guidance and regulation

Sort by

Automatic Exchange of Information Agreements: multilateral tax information exchange

Pilot of multilateral tax information exchange based on the Model Intergovernmental Agreement to improve International Tax Compliance.
- From: HM Revenue & Customs
- Updated: 8 September 2014
UK/Belgium: Convention for the Avoidance of Double Taxation [TS No.4/2013]

This treaty was presented to Parliament in February 2013.
- From: Foreign & Commonwealth Office
- Updated: 18 April 2013
GAAR Advisory Panel opinion of 10 November 2017: employee rewards using gold bullion

Use the General Anti-Abuse Rule Advisory Panel opinion on employee rewards provided as gold bullion to help you recognise abusive tax arrangements.
- From: HM Revenue & Customs
- Updated: 11 December 2017
The Digital Economy Act 2017 - Debt and Fraud Information Sharing Review Board

The purpose, membership and terms of reference for the Debt and Fraud Information Sharing Review Board.
- From: Cabinet Office
- Updated: 30 December 2025
UK/Colombia: Convention for the Elimination of Double Taxation with respect to Taxes on Income and on Capital Gains and the Prevention of Tax Evasion and Avoidance [TS No.2/2020]

This treaty was presented to Parliament in January 2020.
- From: Foreign & Commonwealth Office
- Updated: 17 January 2020
GAAR Advisory Panel opinion of 9 November 2017: employee rewards using gold bullion

Use the General Anti-Abuse Rule Advisory Panel opinion on employee rewards provided as gold bullion to help you recognise abusive tax arrangements.
- From: HM Revenue & Customs
- Updated: 11 December 2017
UK/Germany: Protocol amending Convention for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and on Capital, as amended [TS No.48/2024]

This treaty was presented to Parliament in July 2024.
- From: Foreign, Commonwealth & Development Office
- Updated: 18 July 2024
UK/Tajikistan: Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital [TS No.4/2016]

This treaty was presented to Parliament in January 2016.
- From: Foreign & Commonwealth Office
- Updated: 12 January 2016
UK/Cyprus: Convention for the Elimination of Double Taxation with respect to Taxes on Income and on Capital Gains and the Prevention of Tax Evasion and Avoidance [TS No.5/2018]

This treaty was presented to Parliament in August 2018.
- From: Foreign & Commonwealth Office
- Updated: 6 August 2018
UK/Ukraine: Protocol to amend the Convention for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion [TS No.1/2020]

This treaty was presented to Parliament in January 2020.
- From: Foreign & Commonwealth Office
- Updated: 16 January 2020
UK/Kyrgyzstan: Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital Gains [TS No.16/2023]

This treaty was presented to Parliament in April 2023.
- From: Foreign, Commonwealth & Development Office
- Updated: 19 April 2023
Capital Gains Tax: Entrepreneurs’ Relief tax avoidance scheme (Spotlight 34)

How HMRC deals with a scheme that tries to exploit Entrepreneurs’ Relief by turning income into a capital gain and what to do if you use it.
- From: HM Revenue & Customs
- Updated: 16 May 2022
UK/Turkmenistan: Convention for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital Gains [TS No.6/2017]

This treaty was presented to Parliament in January 2017.
- From: Foreign & Commonwealth Office
- Updated: 20 January 2017
UK/UAE: Convention for the Avoidance of Double Taxation and the Prevention of Tax Evasion and Avoidance with respect to Taxes on Income and on Capital Gains, with Protocol and Exchange of Notes [TS No.5/2017]

This treaty was presented to Parliament in January 2017.
- From: Foreign & Commonwealth Office
- Updated: 20 January 2017
UK/Algeria: Convention for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion and Tax Fraud with respect to Taxes on Income and on Capital [TS No.27/2016]

This treaty was presented to Parliament in July 2016.
- From: Foreign & Commonwealth Office
- Updated: 14 July 2016
UK/Sweden: Protocol amending the Convention for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and Capital Gains [TS No.15/2024]

This treaty was presented to Parliament in April 2024.
- From: Foreign, Commonwealth & Development Office
- Updated: 25 April 2024
UK/Swiss Confederation: Termination of the Agreement of 6 October 2011 on Cooperation in Taxation [TS No.9/2017]

This treaty was presented to Parliament in February 2017.
- From: Foreign & Commonwealth Office
- Updated: 27 February 2017
UK/Iceland: Convention for the Avoidance of Double Taxation and Prevention of Fiscal Evasion with Respect to Taxes on Income and on Capital Gains [TS No.4/2015]

This treaty was presented to Parliament in January 2015.
- From: Foreign & Commonwealth Office
- Updated: 27 January 2015
UK/Swiss Confederation: Agreement, Protocol and Exchange of Notes in the area of Taxation [TS No.9/2013]

This treaty was presented to Parliament in March 2013.
- From: Foreign & Commonwealth Office
- Updated: 18 April 2013
UK/Liechtenstein: Convention for the Avoidance of Double Taxation [TS No.2/2013]

This treaty was presented to Parliament in February 2013.
- From: Foreign & Commonwealth Office
- Updated: 18 April 2013

93 results

Organisation

World location

Updated

93 results

Is this page useful?

Help us improve GOV.UK

Help us improve GOV.UK

Cookies on GOV.UK

Filter

93 results

Organisation

World location

Updated

93 results

Is this page useful?

Help us improve GOV.UK

Help us improve GOV.UK