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UK Publishes Revocation Order to Suspend Tax Treaty with Belarus

20 March 2025

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Treaty Development

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United Kingdom-Belarus

The UK has published the Double Taxation Relief and International Tax Enforcement (Belarus) (Revocation) Order 2025, which was made on 12 March 2025 and revokes the 2018 Order that gave effect to the 2017 tax treaty with Belarus. The Revocation Order effectively suspends the treaty from 6 April 2025 for income tax and capital gains tax and from 1 April 2025 for corporation tax and all other taxes. This follows the suspension of treaty provisions relating to dividends, interest, and capital gains by Belarus with effect from 1 June 2024. After the suspension, the UK requested that Belarus come back...