UK suspends Russia and Belarus Double Tax Treaties

The UK is suspending the Russia and Belarus Double Tax Treaties from April 2025. Both countries had previously suspended material provisions of their Double Taxation Conventions with the UK and have not responded to the UK request to come back into compliance with their international legal obligations. Therefore the UK will revoke the legislation which gives effect to the Conventions in UK law.

The Russia Convention will cease to have effect from:

• 6 April 2025 for income tax and CGT;
• 1 April 2025 for corporation tax.

The Belarus Convention will cease to have effect from:

• 6 April 2025 for income tax and CGT;
• 1 April 2025 for corporation tax and all other taxes.

Domestic tax law will be applicable without reference to the treaties from that time. The terms of the treaties will continue to apply for earlier periods. If the countries come back into compliance with their treaty obligations it will...