The Order enacts the new Double Taxation Convention and Protocol with Romania, detailing rules for taxing income, capital gains, permanent establishments, and introducing mutual agreement and information exchange procedures.

This Order, made by His Majesty in Council, formally brings into effect the Convention and Protocol between the United Kingdom and Romania, signed in November 2024, designed to eliminate double taxation on income and capital gains, prevent tax evasion and avoidance, and establish frameworks for mutual assistance in tax enforcement between the two countries, thereby replacing the previous 1975 Convention.

* The Order enacted the Double Taxation Convention between the UK and Andorra for income and capital taxes, including supplemental Notes Verbales to correct clerical errors within the Convention text.

This Order formally brings into effect the Convention between the United Kingdom of Great Britain and Northern Ireland and the Principality of Andorra, signed on February 20, 2025, aimed at eliminating double taxation on income and capital, preventing tax evasion and avoidance, and facilitating international tax enforcement; the Schedule includes the full text of this Convention, along with subsequent Notes Verbales from June 2025 that formally correct a clerical error found in Article 18 concerning Government Service payments, making the corrected text legally effective upon the Order's enactment.

The Order brought into effect the Double Taxation Convention and Protocol between the UK and the Portuguese Republic to eliminate double taxation and enhance tax enforcement.

This Order formally enacts into UK law a new Convention and accompanying Protocol between the United Kingdom and the Portuguese Republic, signed in September 2025, designed to eliminate double taxation on income and capital gains, prevent tax evasion and avoidance, and establish mechanisms for mutual assistance in tax enforcement, thereby clarifying taxing rights and providing legal certainty for residents and enterprises of both nations concerning income tax, corporation tax, and capital gains tax.

The UK and Peru enacted a Convention and Protocol to eliminate double taxation on income and capital gains, prevent tax avoidance, and establish mechanisms for tax enforcement assistance.

This Order formally brings into force the Convention and accompanying Protocol between the United Kingdom of Great Britain and Northern Ireland and the Republic of Peru, which aims to eliminate double taxation on income and capital gains, prevent tax evasion and avoidance, and establish mutual assistance mechanisms for international tax enforcement, setting out detailed rules for the allocation of taxing rights, definitions of residency and permanent establishment, and procedures for dispute resolution.

The Double Taxation Relief and International Tax Enforcement (Belarus) Order 2018 was revoked, impacting income tax, capital gains tax, and corporation tax from April 1st, 2025.

This Order, effective April 1st, 2025, revokes the 2018 Double Taxation Relief and International Tax Enforcement agreement between the UK and Belarus.

The revocation applies to income tax, capital gains tax, corporation tax, and comparable Belarusian taxes, impacting tax years 2025-26 onward for income tax and capital gains tax, and financial years beginning April 1st, 2025, onward for corporation tax.

The stated reason for the revocation is not detailed in the Order itself.