Reservations and Declarations for Treaty No.127 - Convention on Mutual Administrative Assistance in Tax Matters

Nature of declaration : Authorities
Status as of 18/07/2019

United Kingdom

Declaration contained in a letter from Ambassador of the United Kingdom to the OECD, deposited with the instrument of ratification on 24 January 2008, and transmitted by the Director of Legal Affairs of the OECD by a letter dated 6 February 2008 registered by the Secretariat General on 11 February 2008 - Or. Engl.

Annex B - Competent authorities
In relation to the United Kingdom, the term "competent authority" means the Commissioners for Her Majesty's Revenue and Customs or their authorised representative.
Period covered: 01/05/2008 -
Articles concerned : 3

Declaration contained in a letter from the Secretary of State for Foreign and Commonwealth Affairs of the United Kingdom, dated 3 June 2013, registered at the Secretariat General on 25 June 2013 - Or. Engl.

Annex B – Competent authorities

The competent authority for Montserrat is the Comptroller of Inland Revenue or his authorised representative.
Period covered: 01/10/2013 -
Articles concerned : 3

Declaration contained in a letter from the Secretary of State for Foreign and Commonwealth Affairs of the United Kingdom, dated 1 August 2013, registered at the Secretariat General on 20 August 2013 - Or. Engl.

Annex B - Competent authorities

The competent authority for the Turks and Caicos Islands shall be the Permanent Secretary for the Ministry of Finance, Investment and Trade or their authorised representative.
Period covered: 01/12/2013 -
Articles concerned : 3

Declaration contained in a letter from the Secretary of State for Foreign and Commonwealth Affairs of the United Kingdom, dated 9 September 2013, registered at the Secretariat General on 25 September 2013 - Or. Engl.

Annex B - Competent authorities

The competent authority for the Cayman Islands shall be the Tax Information Authority or its authorised representative.
Period covered: 01/01/2014 -
Articles concerned : 3

Declaration contained in a letter from the Secretary of State for Foreign and Commonwealth Affairs of the United Kingdom, dated 10 October 2013, registered at the Secretariat General of the OECD on 13 November 2013 - Or. Engl.

Annex B - Competent authorities

The competent authority for Anguilla shall be the Permanent Secretary for Finance or their authorised representative.
Period covered: 01/03/2014 -
Articles concerned : 3

Declaration contained in a letter from the Secretary of State for Foreign and Commonwealth Affairs of the United Kingdom, dated 4 November 2013, registered at the Secretariat General of the OECD on 19 November 2013 - Or. Engl.

Annex B - Competent authorities

The competent authority for Gibraltar shall be the Commissioner of Income Tax of the Government of Gibraltar.
Period covered: 01/03/2014 -
Articles concerned : 3

Declaration contained in a letter from the Secretary of State for Foreign and Commonwealth Affairs of the United Kingdom, dated 20 November 2013, registered at the Secretariat General of the OECD on 21 November 2013 - Or. Engl.

Annex B - Competent authorities

The competent authority for the Isle of Man shall be the Assessor of Income Tax or his or her delegate.
Period covered: 01/03/2014 -
Articles concerned : 3

Declaration contained in a letter from the Secretary of State for Foreign and Commonwealth Affairs of the United Kingdom, dated 4 November 2013, registered at the Secretariat General of the OECD on 19 November 2013 - Or. Engl.

Annex B - Competent authorities

The competent authority for the British Virgin Islands shall be the International Tax Authority - Ministry of Finance.
Period covered: 01/03/2014 -
Articles concerned : 3

Declaration contained in a letter from the Secretary of State for Foreign and Commonwealth Affairs of the United Kingdom, dated 10 October 2013, registered at the Secretariat General of the OECD on 13 November 2013 - Or. Engl., supplemented by a Communication from the United Kingdom delegation to the OECD, registered at the at the Secretariat General of the OECD on 19 February 2014 - Or. Engl.

Annex B - Competent authorities

The competent authority for Bermuda shall be the Minister of Finance or its authorised representative.
Period covered: 01/03/2014 -
Articles concerned : 3

Declaration contained in a letter from the Secretary of State for Foreign and Commonwealth Affairs of the United Kingdom, dated 4 February 2014, registered at the Secretariat General of the OECD on 17 February 2014 - Or. Engl.

Annex B - Competent authorities

The competent authority for the Bailiwick of Jersey shall be the Treasury and Resources Minister or his authorised representative.
Period covered: 01/06/2014 -
Articles concerned : 3

Declaration contained in a letter from the Secretary of State for Foreign and Commonwealth Affairs of the United Kingdom, dated 3 April 2014, registered at the Secretariat General of the OECD on 17 April 2014 - Or. Engl.

Annex B - Competent authorities

The competent authority for the Bailiwick of Guernsey shall be the Director of Income Tax or his delegate.
Period covered: 01/08/2014 -
Articles concerned : 3


Source : Treaty Office on http://conventions.coe.int - * Disclaimer.