Prevention of Tax Treaty Abuse – Third Peer Review Report on Treaty Shopping

United Kingdom

A. Progress in the implementation of the minimum standard

The United Kingdom has 131 tax agreements in force, as reported in its response to the Peer Review questionnaire. Thirty-five of those agreements, the agreements with Australia, Austria, Belarus*, Belgium, Canada, Colombia, Cyprus*, Denmark, Finland, France, Georgia, Gibraltar, Guernsey, Iceland, India, Ireland, the Isle of Man, Israel, Japan, Jersey, Lithuania, Luxembourg, Malta, the Netherlands, New Zealand, Norway, Poland, Serbia, Singapore, the Slovak Republic, Slovenia, Switzerland, Ukraine, the United Arab Emirates and Uzbekistan*, comply with the minimum standard.

The United Kingdom signed the MLI in 2017 and deposited its instrument of ratification on 29 June 2018. The MLI entered into force for the United Kingdom on 1 October 2018. The United Kingdom has not listed its agreements with Germany but indicated in its response to the Peer Review questionnaire that bilateral negotiations would be used with respect to the agreement.

The United Kingdom’s agreements with the Falkland Islands* and Montserrat are not listed under the MLI as they are arrangements with overseas territories. Bilateral negotiations will be used to update these agreements.

The United Kingdom is implementing the minimum standard through the inclusion of the preamble statement and the PPT.1

The agreements modified by the MLI come into compliance with the minimum standard once the provisions of the MLI take effect.

B. Implementation issues

No jurisdiction has raised any concerns about their agreements with the United Kingdom.

Summary of the jurisdiction response – United Kingdom

 

	Treaty partners	Compliance with the standard	If compliant, the alternative implemented	Signature of a complying instrument	The alternative implemented through the complying instrument (if not the MLI)	Comments
1	Albania	No	N/A	Yes	N/A
2	Algeria*	No	N/A	Yes	N/A
3	Antigua and Barbuda	No	N/A	Yes	N/A
4	Argentina	No	N/A	Yes	N/A
5	Armenia	No	N/A	Yes	N/A
6	Australia	Yes	PPT alone	N/A	N/A
7	Austria	Yes	PPT alone	N/A	N/A
8	Azerbaijan*	No	N/A	Yes	N/A
9	Bahrain	No	N/A	Yes	N/A
10	Bangladesh*	No	N/A	Yes	N/A
11	Barbados	No	N/A	Yes	N/A
12	Belarus*	Yes	PPT alone	N/A	N/A
13	Belgium	Yes	PPT alone	N/A	N/A
14	Belize	No	N/A	Yes	N/A
15	Bolivia*	No	N/A	Yes	N/A
16	Bosnia-Herzegovina	No	N/A	Yes	N/A
17	Botswana	No	N/A	Yes	N/A
18	Brunei Darussalam	No	N/A	Yes	N/A
19	Bulgaria	No	N/A	Yes	N/A
20	Canada	Yes	PPT alone	N/A	N/A
21	Chile	No	N/A	Yes	N/A
22	China (People's Republic of)	No	N/A	Yes	N/A
23	Chinese Taipei*	No	N/A	No	N/A
24	Colombia	Yes	PPT alone	N/A	N/A
25	Côte d’Ivoire	No	N/A	Yes	N/A
26	Croatia	No	N/A	Yes	N/A
27	Cyprus*	Yes	PPT alone	N/A	N/A
28	Czech Republic	No	N/A	Yes	N/A
29	Denmark	Yes	PPT alone	N/A	N/A
30	Egypt	No	N/A	Yes	N/A
31	Estonia	No	N/A	Yes	N/A
32	Eswatini	No	N/A	Yes	N/A
33	Ethiopia*	No	N/A	Yes	N/A
34	Falkland Islands*	No	N/A	No	N/A
35	Faroe Islands	No	N/A	Yes	N/A
36	Fiji*	No	N/A	Yes	N/A
37	Finland	Yes	PPT alone	N/A	N/A
38	France	Yes	PPT alone	N/A	N/A
39	Gambia*	No	N/A	Yes	N/A
40	Georgia	Yes	PPT alone	N/A	N/A
41	Germany	No	N/A	No	N/A
42	Ghana*	No	N/A	Yes	N/A
43	Gibraltar	Yes	PPT alone	N/A	N/A
44	Greece	No	N/A	Yes	N/A
45	Grenada	No	N/A	Yes	N/A
46	Guernsey	Yes	PPT alone	N/A	N/A
47	Guyana*	No	N/A	Yes	N/A
48	Hong Kong (China)	No	N/A	Yes	N/A
49	Hungary	No	N/A	Yes	N/A
50	Iceland	Yes	PPT alone	N/A	N/A
51	India	Yes	PPT alone	N/A	N/A
52	Indonesia	No	N/A	Yes	N/A
53	Ireland	Yes	PPT alone	N/A	N/A
54	Isle of Man	Yes	PPT alone	N/A	N/A
55	Israel	Yes	PPT alone	N/A	N/A
56	Italy	No	N/A	Yes	N/A
57	Jamaica	No	N/A	Yes	N/A
58	Japan	Yes	PPT and LOB	N/A	N/A
59	Jersey	Yes	PPT alone	N/A	N/A
60	Jordan	No	N/A	Yes	N/A
61	Kazakhstan	No	N/A	Yes	N/A
62	Kenya	No	N/A	Yes	N/A
63	Kiribati*	No	N/A	Yes	N/A
64	Korea	No	N/A	Yes	N/A
65	Kosovo*	No	N/A	Yes	N/A
66	Kuwait*	No	N/A	Yes	N/A
67	Latvia	No	N/A	Yes	N/A	MLI has effect from 1 January 2021
68	Lesotho*2	No	N/A	Yes	N/A
69	Libya*	No	N/A	Yes	N/A
70	Liechtenstein	No	N/A	Yes	N/A	MLI has effect from 1 January 2021
71	Lithuania	Yes	PPT alone	N/A	N/A
72	Luxembourg	Yes	PPT alone	N/A	N/A
73	Malawi*	No	N/A	Yes	N/A
74	Malaysia	No	N/A	Yes	N/A
75	Malta	Yes	PPT alone	N/A	N/A
76	Mauritius	No	N/A	Yes	N/A	MLI has effect from 1 January 2021
77	Mexico	No	N/A	Yes	N/A
78	Moldova*	No	N/A	Yes	N/A
79	Mongolia	No	N/A	Yes	N/A
80	Montenegro	No	N/A	Yes	N/A
81	Montserrat	No	N/A	No	N/A
82	Morocco	No	N/A	Yes	N/A
83	Myanmar*	No	N/A	Yes	N/A
84	Namibia	No	N/A	Yes	N/A
85	Netherlands	Yes	PPT alone	N/A	N/A
86	New Zealand	Yes	PPT alone	N/A	N/A
87	Nigeria	No	N/A	Yes	N/A
88	North Macedonia	No	N/A	Yes	N/A
89	Norway	Yes	PPT alone	N/A	N/A
90	Oman	No	N/A	Yes	N/A
91	Pakistan	No	N/A	Yes	N/A
92	Panama	No	N/A	Yes	N/A
93	Papua New Guinea	No	N/A	Yes	N/A
94	Philippines*	No	N/A	Yes	N/A
95	Poland	Yes	PPT alone	N/A	N/A
96	Portugal	No	N/A	Yes	N/A	MLI has effect from 1 January 2021
97	Qatar	No	N/A	Yes	N/A	MLI has effect from 1 January 2021
98	Romania	No	N/A	Yes	N/A
99	Russia	No	N/A	Yes	N/A	MLI has effect from 1 January 2021
100	Saint Kitts and Nevis	No	N/A	Yes	N/A
101	Saudi Arabia	No	N/A	Yes	N/A	MLI has effect from 1 January 2021
102	Senegal	No	N/A	Yes	N/A
103	Serbia	Yes	PPT alone	N/A	N/A
104	Sierra Leone	No	N/A	Yes	N/A
105	Singapore	Yes	PPT alone	N/A	N/A
106	Slovak Republic	Yes	PPT alone	N/A	N/A
107	Slovenia	Yes	PPT alone	N/A	N/A
108	Solomon Islands*	No	N/A	Yes	N/A
109	South Africa	No	N/A	Yes	N/A
110	Spain	No	N/A	Yes	N/A
111	Sri Lanka	No	N/A	Yes	N/A
112	Sudan*	No	N/A	Yes	N/A
113	Sweden	No	N/A	Yes	N/A
114	Switzerland	Yes	PPT alone	N/A	N/A
115	Tajikistan*	No	N/A	Yes	N/A
116	Thailand	No	N/A	Yes	N/A
117	Trinidad and Tobago	No	N/A	Yes	N/A
118	Tunisia	No	N/A	Yes	N/A
119	Turkey	No	N/A	Yes	N/A
120	Turkmenistan*	No	N/A	Yes	N/A
121	Tuvalu*	No	N/A	Yes	N/A
122	Uganda*	No	N/A	Yes	N/A
123	Ukraine	Yes	PPT alone	N/A	N/A
124	United Arab Emirates	Yes	PPT alone	N/A	N/A
125	United States	No	N/A	Yes	N/A
126	Uruguay	No	N/A	Yes	N/A	MLI has effect from 1 January 2021
127	Uzbekistan*	Yes	PPT alone	N/A	N/A
128	Venezuela*	No	N/A	Yes	N/A
129	Viet Nam	No	N/A	Yes	N/A
130	Zambia	No	N/A	Yes	N/A
131	Zimbabwe*	No	N/A	Yes	N/A