The UK HMRC has announced that the 2017 tax treaty with Belarus will be suspended on 6 April 2025, for income tax and capital gains tax, and on 1 April 2025, for corporation tax and other taxes.
This announcement was made by UK HM Revenue & Customs on 4 February 2025.
Following Belarus’ unlawful action to suspend material provisions of the 2017 UK-Belarus Double Taxation Convention in March 2024, the UK continued to honour its treaty obligations.
The UK requested that Belarus come back into compliance with its international legal obligations. As it has not done so, the UK has now notified Belarus of its intention to suspend the Convention.
The UK will revoke the legislation which gives effect to the Convention in UK law. The Convention will cease to have effect from:
- 6 April 2025 for Income Tax and Capital Gains Tax
- 1 April 2025 for Corporation Tax and all other taxes
Domestic tax law will be applicable without reference to the treaty from that time. The terms of the treaty will continue to apply for earlier periods.
Should Belarus come back into compliance with its treaty obligations it will be possible to enact new legislation to give effect to the treaty once again in UK law.
Earlier, the UK HMRC has released an update regarding the tax treaty with Belarus.
The UK urges Belarus to reverse its suspension of the treaty, and affirms that it remains in effect and that the UK continues to adhere to its terms.
