United Kingdom
Jurisdiction Editor: Milton Grundy
Editor email: grundy@itpa.org
Updated 17/02/2020
Gray’s Inn Tax Chambers, 36 Queen Street, London EC4R 1BN
Tel: +44 20 7242 2642 Fax: +44 20 7831 9017
You must sign in before downloading any documents from the Portfolio
Portfolio of Laws
- Laws
- Individuals
- General Anti-Abuse Rule
- Annual Tax on Envelope Dwellings
- Non-resident Company
- Settlements
- Memorandum of Understanding
- Tax Treaties
- AlbaniaDownload
- Albania – ProtocolDownload
- AlgeriaDownload
- Antigua & BarbudaDownload
- ArgentinaDownload
- Argentina – ProtocolDownload
- ArmeniaDownload
- Armenia – ProtocolDownload
- AustraliaDownload
- Australia – Exchange of NotesDownload
- AustriaDownload
- Austria – Final ProtocolDownload
- AzerbaijanDownload
- Azerbaijan – Exchange of NotesDownload
- BahrainDownload
- BangladeshDownload
- BarbadosDownload
- BelarusDownload
- Belarus – Exchange of NotesDownload
- BelgiumDownload
- Belgium – ProtocolDownload
- BelizeDownload
- BoliviaDownload
- Bolivia – Exchange of NotesDownload
- BotswanaDownload
- Botswana – Exchange of NotesDownload
- British Virgin IslandsDownload
- BruneiDownload
- Bulgaria – Income and Capital GainsDownload
- BurmaDownload
- CanadaDownload
- Canada – ProtocolDownload
- Canada – Exchange of NotesDownload
- Cayman IslandsDownload
- Cayman Islands – Exchange of LettersDownload
- ChileDownload
- Chile – Exchange of NotesDownload
- ChinaDownload
- China – ProtocolDownload
- ColombiaDownload
- CroatiaDownload
- CyprusDownload
- Cyprus – 2018 ProtocolDownload
- Czech RepublicDownload
- DenmarkDownload
- EgyptDownload
- EstoniaDownload
- Estonia – Exchange of NotesDownload
- EthiopiaDownload
- Falkland IslandsDownload
- Faroe IslandsDownload
- Faroe Islands – ProtocolDownload
- FijiDownload
- FinlandDownload
- FranceDownload
- France – ProtocolDownload
- GambiaDownload
- GeorgiaDownload
- GermanyDownload
- GermanyDownload
- Germany – 2021 ProtocolDownload
- Germany – ProtocolDownload
- GhanaDownload
- Gilbert & Ellice IslandsDownload
- GreeceDownload
- GrenadaDownload
- GuernseyDownload
- Guernsey 2018 ProtocolDownload
- Guernsey – amendment 2015Download
- GuyanaDownload
- Guyana – Exchange of NotesDownload
- Hong KongDownload
- HungaryDownload
- IcelandDownload
- IndiaDownload
- India – Exchange of NotesDownload
- IndonesiaDownload
- IrelandDownload
- Isle of Man 2018 ProtocolDownload
- Isle of Man – 1955 Arrangement (as amended by the 2016 Protocol)Download
- Isle of Man – Exchange of LettersDownload
- IsraelDownload
- Israel – 2019 ProtocolDownload
- ItalyDownload
- Italy – Exchange of NotesDownload
- Ivory CoastDownload
- JamaicaDownload
- JapanDownload
- Japan – 2013 ProtocolDownload
- Japan – Exchange of NotesDownload
- JerseyDownload
- Jersey Final Protocol 2018Download
- Jersey – Amendment 2015Download
- JordanDownload
- Jordan – Exchange of NotesDownload
- KazakhstanDownload
- KenyaDownload
- KoreaDownload
- Korea – Exchange of NotesDownload
- KosovoDownload
- KuwaitDownload
- Kuwait – ProtocolDownload
- LatviaDownload
- Latvia – Exchange of NotesDownload
- LesothoDownload
- LesothoDownload
- LibyaDownload
- Liechtenstein – Third Joint DeclarationDownload
- Liechtenstein 2012Download
- LithuaniaDownload
- Lithuania – Exchange of NotesDownload
- LuxembourgDownload
- Luxembourg – Exchange of NotesDownload
- MacedoniaDownload
- Macedonia – ProtocolDownload
- MalawiDownload
- Malawi – Supplemental AgreementDownload
- Malaysia (File to follow)Download
- Malaysia – Exchange of NotesDownload
- MaltaDownload
- Malta – Exchange of NotesDownload
- MauritiusDownload
- Mauritius – ProtocolDownload
- MexicoDownload
- Mexico – Exchange of NotesDownload
- MoldovaDownload
- Moldova – ProtocolDownload
- MongoliaDownload
- MontserratDownload
- Montserrat – ArrangementDownload
- Montserrat – Exchange of LettersDownload
- MoroccoDownload
- NetherlandsDownload
- Netherlands – 2008 ProtocolDownload
- Netherlands – 2013 ProtocolDownload
- New Zealand 2007 ProtocolDownload
- New Zealand as amended by the 2007 ProtocolDownload
- NigeriaDownload
- NorwayDownload
- OmanDownload
- Oman – Exchange of NotesDownload
- PakistanDownload
- PakistanDownload
- PanamaDownload
- Panama – ProtocolDownload
- Papua New GuineaDownload
- PhilippinesDownload
- PolandDownload
- PortugalDownload
- QatarDownload
- RomaniaDownload
- RussiaDownload
- Russia – Exchange of NotesDownload
- Russia – Guidance LetterDownload
- Saudi ArabiaDownload
- Saudi Arabia – ProtocolDownload
- Senegal – Income and Capital Gains 2015Download
- Sierra LeoneDownload
- SingaporeDownload
- Singapore – 2009 ProtocolDownload
- Singapore – Exchange of NotesDownload
- Singapore – Second ProtocolDownload
- SloveniaDownload
- Slovenia – ProtocolDownload
- Solomon IslandsDownload
- South AfricaDownload
- South Africa – Exchange of NotesDownload
- South Africa – 2010 ProtocolDownload
- SpainDownload
- Sri LankaDownload
- St Christopher & NevisDownload
- SudanDownload
- SwazilandDownload
- SwedenDownload
- Sweden – 2021 ProtocolDownload
- SwitzerlandDownload
- Switzerland – Exchange of LettersDownload
- Switzerland – ProtocolDownload
- Switzerland – Protocol 2017Download
- Switzerland – Tax Co-operation AgreementDownload
- TaiwanDownload
- Taiwan – AnnexDownload
- Taiwan ProtocolDownload
- TajikistanDownload
- Tajikistan – ProtocolDownload
- ThailandDownload
- Trinidad & TobagoDownload
- TunisiaDownload
- TurkeyDownload
- TurkmenistanDownload
- UgandaDownload
- UkraineDownload
- Ukraine – Exchange of NotesDownload
- Ukraine – ProtocolDownload
- United Arab EmiratesDownload
- United Kingdom – Amendments and Notes 2015Download
- United StatesDownload
- United States – Competent Authority Agreement 2005Download
- United States – Competent Authority Agreement 2006Download
- United States – Competent Authority Agreement 2007Download
- United States – Exchange of NotesDownload
- UruguayDownload
- UzbekistanDownload
- Uzbekistan – Exchange of NotesDownload
- Uzbekistan – Final ProtocolDownload
- Uzbekistan – ProtocolDownload
- VenezuelaDownload
- Venezuela – Exchange of NotesDownload
- VietnamDownload
- Vietnam – Exchange of NotesDownload
- YugoslaviaDownload
- ZambiaDownload
- Zambia – ProtocolDownload
- ZimbabweDownload
- Tax Treaties pending
- Tax Information Exchange Agreements
- AnguillaDownload
- Antigua & BarbudaDownload
- ArubaDownload
- BahamasDownload
- BelizeDownload
- BermudaDownload
- Bermuda ProtocolDownload
- BrazilDownload
- British Virgin IslandsDownload
- CuraçaoDownload
- GibraltarDownload
- GrenadaDownload
- GuernseyDownload
- Isle of ManDownload
- JerseyDownload
- Jersey – Exchange of LettersDownload
- LiberiaDownload
- LiechtensteinDownload
- MacauDownload
- MonacoDownload
- Netherlands AntillesDownload
- San MarinoDownload
- St Kitts & NevisDownload
- St Kitts & Nevis – Exchange of NotesDownload
- St LuciaDownload
- St Maarten (File to follow)Download
- St Vincent & the GrenadinesDownload
- Turks & Caicos IslandsDownload
- UruguayDownload
- TIEAs pending
- Algeria (File to follow)Download
- Andorra (File to follow)Download
- Anguilla – Arrangement and Notes amended 2009 TIEADownload
- British Virgin Islands – Arrangement and Notes Amending 2008 TIEADownload
- Cayman IslandsDownload
- DominicaDownload
- GibraltarDownload
- Gibraltar – Agreement and Notes Amending 2009 TIEADownload
- Guernsey – Arrangement amending 2009 TIEADownload
- Guernsey – Automatic Tax Information Exchange AgreementDownload
- Guernsey – Exchange of NotesDownload
- Isle of Man – Automatic Tax Information Exchange AgreementDownload
- Marshall IslandsDownload
- Seychelles (File to follow)Download
- Turks & Caicos Islands – Arrangement and Notes amending 2009 TIEADownload
- Turks & Caicos Islands – Automatic Tax Information Exchange AgreementDownload