2017 Belarus UK Double Taxation Convention enters into force

Released 9 August 2018

The 2017 UK and Belarus Double Taxation Convention, signed on 26 September 2017, entered into force on 27 July 2018.

The Convention takes effect in the UK for:

taxes withheld at source for amounts paid or credited on or after 1 October 2018;

income tax and capital gains tax for any year of assessment beginning on or after 6 April 2019; and

corporation tax for any financial year beginning on or after 1 April 2019.

It takes effect in Belarus for:

taxes withheld at source on income derived or credited on or after 1 October 2018; and

other taxes for taxes chargeable for any tax period beginning on or after 1 January 2019.

The Convention between the UK and the USSR, signed on 31 July 1985, ceases to apply to Belarus from those dates.

View the 2017 Belarus-UK Double Taxation Convention – in force.

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