Recent developments in this area are outlined.

• HMRC have published the 2017 Protocol to the 1977 UK-Switzerland Double Taxation Convention
• The Belarus and UK Double Taxation Convention was signed on 26 September 2017
• The double taxation convention between the UK and Kyrgyzstan was signed on 13 June 2017
• The UK-Germany: Exchange of Notes concerning the Convention for the Avoidance of Double Charging of Bank Levies, done on 7 December 2011 and presented to Parliament in July 2017, has been published
• Use form Ireland-Company (SI 1976 Number 2151 and Protocols) to claim relief from UK Income Tax
• Details of tax treaties between the UK and Uruguay and related documents have been published
• The bilateral agreement between the UK and Bermuda for co-operation in tax matters through exchange of information has been published
• Details of tax treaties between the UK and Algeria and related documents have been published
• The Protocol to the UK-Ukraine Double Taxation Convention has been published
• Qatar has signed the Multilateral Convention on Mutual Administrative Assistance in Tax Matters
• The guidance on Double Taxation Relief and a list of territories with a double taxation treaty with the UK has been updated
• The 2018 Protocol to the 1993 UK-Uzbekistan Double Taxation Convention has been published
• The 2018 UK-Cyprus Double Taxation Convention was signed on 22 March 2018
• Use updated form Netherlands-Company (SI 1980 Number 1961 and Protocols) to claim relief or repayment of Income Tax
• HMRC have published details of the UK-Chile Double Taxation Convention – ‘Most Favoured Nation’ clause
• The 2018 protocol to the 1981 UK-Mauritius Double Taxation Convention was signed on 28 February
• A memorandum of understanding on the UK-Spain 2013 Double Taxation Convention’s Article 25 Mutual Agreement Procedure arbitration process has been published
• The International Tax Enforcement (Bermuda) Order 2018 has been published
• The Double Taxation Relief and International Tax Enforcement (Colombia) Order 2018 and the Double Taxation Relief and International Tax Enforcement (Lesotho) Order 2018 have been published

HMRC have also published a number of tax information exchange agreements as follows:

• UK-Gibraltar Tax Information Exchange Agreement (entered into force 15 December 2010) and exchange of letters
• UK-Aruba Tax Information Exchange Agreement (entered into force 1 January 2012)
• UK-Anguilla Tax Information Exchange Agreement (entered into force 17 February 2011) and exchange of letters
• UK-Bermuda Tax Information Exchange Agreement
• UK-St Lucia Tax Information Exchange Agreement (entered into force 19 May 2011)
• UK-Liberia Tax Information Exchange Agreement (entered into force 30 March 2012)
• UK-Monaco Tax Information Exchange Agreement (entered into force 22 April 2015)
• UK-Turks and Caicos Islands Tax Information Exchange Agreement (entered into force 25 January 2011) and exchange of letters
• UK-Marshall Islands Tax Information Exchange Agreement
• UK-Netherlands Antilles Tax Information Exchange Agreement (entered into force 1 May 2013)