United Kingdom

United Kingdom has exchange of information relationships with 146 jurisdictions through 129 DTCs and 26 TIEAs.

About this list of agreements »

Information on a jurisdiction's exchange of information agreements contained reflects the most up to date information available to the Global Forum.

Jurisdictions may have signed further agreements that are not reflected. In particular, other mechanisms including the EU Council Directive 2011/16/EU on administrative co-operation in the field of taxation and the multilateral Convention on Mutual Administrative Assistance in Tax Matters are not reflected in the list of agreements yet. Technical adjustments are being performed in the EOI Portal in order to display multilateral agreements and developments are expected soon. The public should consult the detailed analysis of the jurisdiction’s EOI mechanisms contained in its published peer review reports and also consult the relevant government agencies in the jurisdictions concerned.

The determination as to whether an agreement meets the international standard is based on the results of the peer review process. Where neither jurisdiction has been subject to a peer review, or where one of the jurisdictions is not a member of the Global Forum (and so no information is available regarding whether that jurisdiction can exchange information to the standard) and so it is not possible to say that the agreement meets the standard, then the agreement's status is "unreviewed".

Jurisdiction Type of EOI Arrangement Date Signed Date entered into Force Meets standard Contains paras 4 and 5  
Myanmar DTC  13 Mar 1950  1950-03-13 13 Mar 1950  1950-03-13 Unreviewed No
Pakistan DTC  24 Nov 1986  1986-11-24 8 Dec 1987  1987-12-08 No No
Guernsey TIEA  20 Jan 2009  2009-01-20 27 Nov 2009  2009-11-27 Yes Yes
Algeria DTC  18 Feb 2015  2015-02-18 16 Jun 2016  2016-06-16 Unreviewed Yes
Russian Federation DTC  15 Feb 1994  1994-02-15 1 Jan 1998  1998-01-01 No No
Mexico DTC  2 Jun 1994  1994-06-02 15 Dec 1994  1994-12-15 Yes Yes
Faroe Islands DTC  20 Jun 2007  2007-06-20 3 Jun 2008  2008-06-03 Unreviewed Yes
Kiribati DTC  10 May 1950  1950-05-10 10 May 1950  1950-05-10 No No
Lesotho DTC  17 Dec 1997  1997-12-17 23 Dec 1997  1997-12-23 Yes No
Sierra Leone DTC  19 Dec 1947  1947-12-19 19 Dec 1947  1947-12-19 No No
Netherlands DTC  7 Nov 1980  1980-11-07 6 Apr 1981  1981-04-06 Yes Yes
Turks and Caicos Islands TIEA  22 Jul 2009  2009-07-22 25 Jan 2011  2011-01-25 Yes Yes
Libya DTC  17 Aug 2008  2008-08-17 8 Mar 2010  2010-03-08 Unreviewed Yes
Japan DTC  2 Feb 2006  2006-02-02 12 Oct 2006  2006-10-12 Yes Yes
Indonesia DTC  5 Apr 1993  1993-04-05 14 Apr 1994  1994-04-14 Yes No
Egypt DTC  25 May 1977  1977-05-25 23 Aug 1980  1980-08-23 No No
Uruguay TIEA  14 Oct 2013  2013-10-14 not yet in force  1900-01-01 Unreviewed Yes
Montserrat DTC  19 Dec 1947  1947-12-19 19 Dec 1947  1947-12-19 Yes Yes
Zambia DTC  4 Feb 2014  2014-02-04 20 Jul 2015  2015-07-20 Unreviewed Yes
Liechtenstein DTC  11 Jun 2012  2012-06-11 19 Dec 2012  2012-12-19 Yes Yes
Switzerland DTC  8 Dec 1977  1977-12-08 7 Oct 1978  1978-10-07 No Yes
Liberia TIEA  7 Nov 2010  2010-11-07 30 Mar 2012  2012-03-30 Yes Yes
Argentina DTC  3 Jan 1996  1996-01-03 1 Aug 1997  1997-08-01 Yes No
Saudi Arabia DTC  31 Oct 2007  2007-10-31 1 Jan 2009  2009-01-01 Yes Yes
Côte d'Ivoire DTC  20 Jun 1985  1985-06-20 24 Jan 1987  1987-01-24 Unreviewed No
Hungary DTC  7 Sep 2011  2011-09-07 28 Dec 2011  2011-12-28 Yes Yes
Gambia, The DTC  20 May 1980  1980-05-20 5 Jul 1982  1982-07-05 No No
United States DTC  24 Jul 2001  2001-07-24 31 Mar 2003  2003-03-31 Yes No
Tuvalu DTC  10 May 1950  1950-05-10 10 May 1950  1950-05-10 No No
Belize DTC  1 Jan 1947  1947-01-01 1 Jan 1947  1947-01-01 No No
Iceland DTC  30 Sep 1991  1991-09-30 1 Jan 1992  1992-01-01 Yes No
Estonia DTC  12 May 1994  1994-05-12 19 Dec 1994  1994-12-19 Yes No
Saint Vincent and the Grenadines TIEA  18 Jan 2010  2010-01-18 18 May 2011  2011-05-18 Yes Yes
Morocco DTC  8 Sep 1981  1981-09-08 29 Nov 1990  1990-11-29 No No
Bahamas, The TIEA  29 Oct 2009  2009-10-29 7 Jan 2011  2011-01-07 Yes Yes
Solomon Islands DTC  10 May 1950  1950-05-10 10 May 1950  1950-05-10 No No
Panama DTC  29 Jul 2013  2013-07-29 12 Dec 2013  2013-12-12 Yes Yes
Senegal DTC  26 Feb 2015  2015-02-26 not yet in force  1900-01-01 Yes Yes
Luxembourg DTC  24 May 1967  1967-05-24 3 Jul 1968  1968-07-03 Yes Yes
Sweden DTC  30 Aug 1983  1983-08-30 26 Mar 1984  1984-03-26 Yes No
Isle of Man DTC  29 Jul 1955  1955-07-29 29 Jul 1955  1955-07-29 Yes Yes
Thailand DTC  18 Feb 1981  1981-02-18 20 Nov 1981  1981-11-20 Unreviewed No
Hong Kong, China DTC  21 Jun 2010  2010-06-21 20 Dec 2010  2010-12-20 Yes Yes
Belize TIEA  25 Mar 2010  2010-03-25 1 Aug 2011  2011-08-01 Yes Yes
United Arab Emirates DTC  12 Apr 2016  2016-04-12 25 Dec 2016  2016-12-25 Yes Yes
Trinidad and Tobago DTC  31 Dec 1982  1982-12-31 22 Dec 1983  1983-12-22 No No
Kosovo DTC  4 Jun 2015  2015-06-04 16 Dec 2015  2015-12-16 Unreviewed Yes
Turkmenistan DTC  10 Jun 2016  2016-06-10 19 Dec 2016  2016-12-19 Unreviewed Yes
Poland DTC  20 Jul 2006  2006-07-20 1 Jan 2007  2007-01-01 Yes Yes
Kazakhstan DTC  21 Mar 1994  1994-03-21 15 Dec 1996  1996-12-15 No No
Jordan DTC  22 Jul 2001  2001-07-22 24 Mar 2002  2002-03-24 Unreviewed No
Azerbaijan DTC  23 Feb 1994  1994-02-23 3 Oct 1995  1995-10-03 Yes No
Spain DTC  14 Mar 2013  2013-03-14 12 Jun 2014  2014-06-12 Yes Yes
Zimbabwe DTC  19 Oct 1982  1982-10-19 11 Feb 1983  1983-02-11 No No
Antigua and Barbuda TIEA  19 Jan 2010  2010-01-19 19 May 2011  2011-05-19 Yes Yes
Bermuda TIEA  5 Dec 2007  2007-12-05 9 Dec 2008  2008-12-09 Yes Yes
Armenia DTC  13 Jul 2011  2011-07-13 21 Feb 2012  2012-02-21 Unreviewed Yes
Cyprus DTC  20 Jun 1974  1974-06-20 1 Nov 1974  1974-11-01 Yes No
Botswana DTC  9 Sep 2005  2005-09-09 4 Sep 2006  2006-09-04 Yes Yes
Mongolia DTC  23 Apr 1996  1996-04-23 4 Dec 1996  1996-12-04 Unreviewed No
Fiji DTC  21 Dec 1975  1975-12-21 27 Aug 1976  1976-08-27 No No
Belgium DTC  1 Jun 1987  1987-06-01 21 Oct 1989  1989-10-21 Yes Yes
Germany DTC  30 May 2010  2010-05-30 1 Jan 2011  2011-01-01 Yes Yes
Nigeria DTC  9 Jun 1987  1987-06-09 27 Dec 1987  1987-12-27 No No
Jersey DTC  24 Jun 1952  1952-06-24 1 Jan 1951  1951-01-01 Yes No
Swaziland DTC  26 Nov 1968  1968-11-26 18 Mar 1969  1969-03-18 No No
Venezuela DTC  11 Mar 1996  1996-03-11 31 Dec 1996  1996-12-31 Unreviewed No
Lithuania DTC  19 Mar 2001  2001-03-19 28 Nov 2002  2002-11-28 Yes No
Qatar DTC  25 Jun 2009  2009-06-25 15 Oct 2010  2010-10-15 Yes Yes
Norway DTC  14 Mar 2013  2013-03-14 17 Dec 2013  2013-12-17 Yes Yes
Georgia DTC  13 Jul 2004  2004-07-13 11 Oct 2005  2005-10-11 Yes No
Aruba TIEA  5 Nov 2010  2010-11-05 1 Jan 2012  2012-01-01 Yes Yes
Uzbekistan DTC  15 Oct 1993  1993-10-15 10 Jun 1994  1994-06-10 Unreviewed No
Mauritius DTC  11 Feb 1981  1981-02-11 26 Oct 1987  1987-10-26 Yes Yes
Malawi DTC  25 Nov 1955  1955-11-25 25 Nov 1955  1955-11-25 Unreviewed No
Viet nam DTC  9 Apr 1994  1994-04-09 15 Dec 1994  1994-12-15 Unreviewed No
Canada DTC  8 Sep 1978  1978-09-08 17 Dec 1980  1980-12-17 Yes Yes
Denmark DTC  11 Nov 1980  1980-11-11 17 Dec 1980  1980-12-17 Yes No
Ghana DTC  20 Jan 1993  1993-01-20 10 Aug 1994  1994-08-10 Yes No
New Zealand DTC  4 Aug 1983  1983-08-04 16 Mar 1984  1984-03-16 Yes Yes
Kuwait DTC  23 Feb 1999  1999-02-23 1 Jul 2001  2001-07-01 Unreviewed No
Gibraltar TIEA  27 Aug 2009  2009-08-27 15 Dec 2010  2010-12-15 Yes Yes
Ethiopia DTC  9 Jun 2011  2011-06-09 21 Feb 2013  2013-02-21 Unreviewed Yes
Israel DTC  20 Apr 1970  1970-04-20 25 Mar 1971  1971-03-25 No No
Grenada TIEA  31 Mar 2010  2010-03-31 10 Jan 2012  2012-01-10 Yes Yes
Isle of Man TIEA  29 Sep 2008  2008-09-29 4 Feb 2009  2009-02-04 Yes Yes
Ukraine DTC  10 Feb 1993  1993-02-10 11 Aug 1993  1993-08-11 Yes No
Colombia DTC  2 Nov 2016  2016-11-02 not yet in force  1900-01-01 Unreviewed Yes
Tajikistan DTC  31 Jul 1985  1985-07-31 18 Apr 1997  1997-04-18 Unreviewed No
South Africa DTC  4 Jul 2002  2002-07-04 17 Dec 2002  2002-12-17 Yes Yes
Anguilla TIEA  20 Jul 2009  2009-07-20 17 Feb 2011  2011-02-17 Yes Yes
Marshall Islands TIEA  20 Mar 2012  2012-03-20 7 May 2014  2014-05-07 Yes Yes
Latvia DTC  8 May 1996  1996-05-08 31 Dec 1996  1996-12-31 Yes No
Saint Lucia TIEA  18 Jan 2010  2010-01-18 19 May 2011  2011-05-19 Yes Yes
China DTC  27 Jun 2011  2011-06-27 13 Dec 2013  2013-12-13 Unreviewed Yes
Australia DTC  21 Aug 2003  2003-08-21 17 Dec 2003  2003-12-17 Yes No
Belarus DTC  31 Jul 1985  1985-07-31 30 Jan 1986  1986-01-30 Unreviewed No
Virgin Islands, British TIEA  29 Oct 2008  2008-10-29 12 Apr 2010  2010-04-12 Yes Yes
Malta DTC  12 May 1994  1994-05-12 27 Mar 1995  1995-03-27 Yes No
Falkland Islands (Malvinas) DTC  17 Dec 1997  1997-12-17 18 Dec 1997  1997-12-18 Unreviewed No
Sint Maarten TIEA  10 Sep 2010  2010-09-10 not yet in force  1900-01-01 Yes Yes
Italy DTC  21 Oct 1988  1988-10-21 31 Dec 1990  1990-12-31 Yes No
Jersey TIEA  10 Mar 2009  2009-03-10 27 Nov 2009  2009-11-27 Yes Yes
Croatia DTC  6 Nov 1981  1981-11-06 18 Sep 2009  2009-09-18 Yes No
Kenya DTC  31 Jul 1973  1973-07-31 1 Jan 1974  1974-01-01 No No
San Marino TIEA  16 Feb 2010  2010-02-16 27 Jul 2011  2011-07-27 Yes Yes
Curaçao TIEA  10 Sep 2010  2010-09-10 1 May 2013  2013-05-01 Yes Yes
Romania DTC  18 Sep 1975  1975-09-18 21 Nov 1976  1976-11-21 Yes No
Moldova, Republic of DTC  8 Nov 2007  2007-11-08 30 Oct 2008  2008-10-30 Unreviewed Yes
Brazil TIEA  28 Sep 2012  2012-09-28 not yet in force  1900-01-01 Yes Yes
Bolivia DTC  3 Nov 1994  1994-11-03 23 Oct 1995  1995-10-23 Unreviewed No
Former Yugoslav Republic of Macedonia DTC  8 Nov 2006  2006-11-08 8 Aug 2007  2007-08-08 Yes Yes
Chile DTC  12 Jul 2003  2003-07-12 21 Dec 2004  2004-12-21 Yes No
Dominica TIEA  31 Mar 2010  2010-03-31 13 Dec 2011  2011-12-13 Yes Yes
Namibia DTC  28 May 1962  1962-05-28 19 Dec 1962  1962-12-19 No No
Papua New Guinea DTC  17 Sep 1991  1991-09-17 20 Dec 1991  1991-12-20 No No
Philippines DTC  10 Jun 1976  1976-06-10 23 Jan 1978  1978-01-23 Yes No
Cayman Islands DTC  15 Jun 2009  2009-06-15 20 Dec 2010  2010-12-20 Yes Yes
Oman DTC  23 Feb 1998  1998-02-23 9 Nov 1998  1998-11-09 No No
Greece DTC  25 Jun 1953  1953-06-25 15 Jan 1954  1954-01-15 Yes No
Korea, Republic of DTC  25 Oct 1996  1996-10-25 29 Dec 1996  1996-12-29 Yes No
Slovakia DTC  5 Nov 1990  1990-11-05 20 Dec 1991  1991-12-20 Yes No
Guernsey DTC  24 Jun 1952  1952-06-24 24 Jun 1952  1952-06-24 No Yes
Austria DTC  30 Apr 1969  1969-04-30 13 Nov 1970  1970-11-13 Yes Yes
Serbia DTC  6 Nov 1981  1981-11-06 16 Sep 1982  1982-09-16 Unreviewed No
France DTC  19 Jun 2008  2008-06-19 18 Dec 2009  2009-12-18 Yes Yes
Singapore DTC  12 Feb 1997  1997-02-12 26 Dec 1997  1997-12-26 Yes Yes
Ireland DTC  2 Jun 1976  1976-06-02 23 Dec 1976  1976-12-23 Yes No
Saint Kitts and Nevis TIEA  18 Jan 2010  2010-01-18 19 May 2011  2011-05-19 Yes Yes
Portugal DTC  27 Mar 1968  1968-03-27 20 Jan 1969  1969-01-20 Yes No
Montenegro DTC  6 Nov 1981  1981-11-06 16 Sep 1982  1982-09-16 Unreviewed No
Bahrain DTC  10 Mar 2010  2010-03-10 19 Dec 2012  2012-12-19 Yes Yes
Liechtenstein TIEA  11 Aug 2009  2009-08-11 2 Dec 2010  2010-12-02 No Yes
Bosnia and Herzegovina DTC  6 Nov 1981  1981-11-06 18 Sep 1982  1982-09-18 Unreviewed No
Turkey DTC  19 Feb 1986  1986-02-19 26 Oct 1988  1988-10-26 Yes No
Bangladesh DTC  8 Aug 1979  1979-08-08 8 Jul 1990  1990-07-08 Unreviewed No
Sri Lanka DTC  21 Jun 1979  1979-06-21 21 May 1980  1980-05-21 No No
Albania DTC  26 Mar 2013  2013-03-26 30 Dec 2013  2013-12-30 Yes Yes
Barbados DTC  26 Apr 2012  2012-04-26 19 Dec 2012  2012-12-19 Yes Yes
India DTC  25 Jan 1993  1993-01-25 26 Oct 1993  1993-10-26 Yes Yes
Tunisia DTC  15 Dec 1982  1982-12-15 20 Jan 1984  1984-01-20 No No
Gambia, The DTC  20 May 1980  1980-05-20 5 Jul 1982  1982-07-05 No No
Uruguay DTC  24 Feb 2016  2016-02-24 14 Nov 2016  2016-11-14 Unreviewed No
Jamaica DTC  16 Mar 1973  1973-03-16 31 Dec 1973  1973-12-31 Yes No
Brunei Darussalam DTC  8 Dec 1950  1950-12-08 8 Dec 1950  1950-12-08 Yes Yes
Czech Republic DTC  5 Nov 1990  1990-11-05 20 Dec 1991  1991-12-20 Yes No
Sudan DTC  8 Mar 1975  1975-03-08 8 Oct 1977  1977-10-08 Unreviewed No
Uganda DTC  23 Dec 1992  1992-12-23 21 Dec 1993  1993-12-21 Yes No
Malaysia DTC  10 Dec 1996  1996-12-10 18 May 1998  1998-05-18 Yes Yes
Bulgaria DTC  16 Sep 1987  1987-09-16 28 Dec 1987  1987-12-28 Yes Yes
Iceland DTC  17 Dec 2013  2013-12-17 not yet in force  1900-01-01 Unreviewed Yes
Macao, China TIEA  3 Sep 2014  2014-09-03 15 Jan 2015  2015-01-15 Unreviewed Yes
Slovenia DTC  13 Nov 2007  2007-11-13 12 Sep 2008  2008-09-12 Yes Yes
Guyana DTC  31 Aug 1992  1992-08-31 18 Dec 1992  1992-12-18 Unreviewed No
Grenada DTC  4 Mar 1949  1949-03-04 4 Mar 1949  1949-03-04 No No