Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether her Department plans to send a delegation to the Third Session of the Intergovernmental Negotiating Committee on the UN Framework Convention on International Tax Cooperation, which will be held from 10-19 November 2025 in Nairobi.

The UK is committed to working with all stakeholders to ensure inclusive and effective international tax cooperation. The UK will continue to engage actively in negotiations at the UN over a future Framework Convention, including at the next meeting of the Intergovernmental Negotiating Committee in Nairobi in November.

The UK believes that a UN Tax Framework Convention has the potential to further advance international tax cooperation, but to be successful, it needs to be clear in its aims, avoid duplicating initiatives, and seek to secure the broad support and participation of members.