The UK has issued the Double Taxation Relief and International Tax Enforcement (Belarus) (Revocation) Order 2025, which was made on 12 March 2025, revoking the 2018 Order that had implemented the 2017 tax treaty with Belarus.
As a result, the treaty will be suspended from 6 April 2025 for income tax and capital gains tax and from 1 April 2025 for corporation tax and other taxes.
Earlier, The UK HMRC announced, on 4 February 2025, 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.