Residence of trustees for income tax - ITA 2007 ss.474-476
Residence of trustees for capital gains tax - TCGA 1992 s.69 (as amended)

Excluded property - IHTA 1984 s.48

• Antigua
• Argentina
• Argentina - Final Protocol
• Australia
• Australia - Exchange of Notes
• Austria
• Azerbaijan
• Azerbaijan - Exchange of Notes
• Bangladesh
• Barbados
• Belarus
• Belarus - Exchange of Notes
• Belgium
• Belize
• Bolivia
• Bolivia - Exchange of Notes
• Botswana
• Botswana - Exchange of Notes
• Brunei
• Bulgaria
• Burma
• Canada
• Cayman Islands
• Cayman Islands - Exchange of Letters
• Chile
• Chile - Exchange of Notes
• China, Republic of
• Cyprus
• Czech Republic
• Denmark
• Egypt
• Estonia
• Estonia - Exchange of Notes
• Falkland Islands
• Faroe Islands
• Faroe Islands - Protocol
• Fiji
• Finland
• France
• France - Protocol
• Gambia
• Germany
• Georgia
• Ghana
• Gilbert & Ellice Islands
• Greece
• Grenada
• Guernsey
• Guyana
• Guyana - Exchange of Notes
• Hungary
• Iceland
• India
• India - Exchange of Notes
• Indonesia
• Ireland
• Isle of Man
• Israel
• Italy
• Italy - Exchange of Notes
• Ivory Coast
• Jamaica
• Japan
• Japan - Final Protocol
• Japan - Exchange of Notes
• Jersey
• Jordan
• Jordan - Exchange of Notes
• Kazakhstan
• Kenya
• Korea, Republic of
• Korea, Republic of - Exchange of Notes
• Kuwait
• Kuwait - Protocol
• Latvia
• Latvia - Exchange of Notes
• Lesotho
• Libya
• Lithuania
• Lithuania - Exchange of Notes

• Luxembourg
• Luxembourg - Protocol
• Macedonia
• Macedonia - Protocol
• Malawi
• Malawi - Supplemental Agreement
• Malaysia
• Malaysia - Exchange of Notes
• Malta
• Malta - Exchange of Notes
• Mauritius
• Mexico
• Mexico - Exchange of Notes
• Moldova
• Moldova - Protocol
• Mongolia
• Montserrat
• Morocco
• Netherlands
• New Zealand
• New Zealand - Protocol
• Nigeria
• Norway
• Norway - Exchange of Notes
• Oman
• Oman - Exchange of Notes
• Pakistan
• Papua New Guinea
• Philippines
• Poland
• Portugal
• Romania
• Russia
• Russia - Exchange of Notes
• Saudi Arabia
• Saudi Arabia - Protocol
• Sierra Leone
• Singapore
• Singapore - Exchange of Notes
• Slovenia
• Slovenia - Protocol
• Solomon Islands
• South Africa
• South Africa - Exchange of Notes
• Spain
• Sri Lanka
• St. Christopher & Nevis
• Sudan
• Swaziland
• Sweden
• Switzerland
• Switzerland - Competent Authority Agreement 2008
• Taiwan
• Taiwan - Annex
• Thailand
• Trinidad & Tobago
• Tunisia
• Turkey
• Uganda
• Ukraine
• Ukraine - Exchange of Notes
• United States
• United States - Competent Authority Agreement 2005
• United States - Competent Authority Agreement 2006
• United States - Competent Authority Agreement 2007
• United States - Exchange of Notes
• Uzbekistan
• Uzbekistan - Exchange of Notes
• Venezuela
• Venezuela - Exchange of Notes
• Vietnam
• Vietnam - Exchange of Notes
• Yugoslavia
• Zambia
• Zimbabwe

• Armenia - to follow
• Austria - Protocol
• Bahrain
• Belgium - Protocol
• British Virgin Islands
• Georgia - Protocol
• Germany - Protocol
• Hong Kong
• Hong Kong - Protocol
• Malaysia - Protocol
• Mexico - Protocol
• Montserrat 2009 Arrangement
• Montserrat - Exchange of Letters
• Netherlands
• Netherlands - Protocol
• Oman - Protocol
• Qatar
• Singapore - Protocol
• Switzerland - Protocol

• Bermuda
• British Virgin Islands
• Guernsey
• Isle of Man
• Jersey
• Jersey - Exchange of Letters

• Anguilla
• Antigua
• Bahamas
• Belize
• Dominica
• Gibraltar
• Grenada
• Liechtenstein
• St Kitts & Nevis
• St Kitts & Nevis - Exchange of Notes
• St Lucia
• St Vincent & the Grenadines
• San Marino
• Turks & Caicos Islands