The United Kingdom has 132 tax agreements in force as reported in its response to the Peer Review questionnaire. Seventy-three of those agreement 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 agreements modified by the MLI come into compliance with the minimum standard once the provisions of the MLI take effect.
The United Kingdom indicated in its response to the Peer Review questionnaire that steps have been taken (other than under the MLI) to implement the minimum standard in its agreement with Montserrat.
The United Kingdom is implementing the minimum standard through the inclusion of the preamble statement and the PPT.1