Asked by: Roger Godsiff (Labour - Birmingham, Hall Green)
Question to the Home Office:
To ask the Secretary of State for the Home Department, if the Government will investigate whether any stolen Kyrgyz state funds ended up in the UK.
Answered by Ben Wallace
The UK is willing and committed to helping international partners and will consider any request on a case by case basis. However as a matter of longstanding policy and practice the Home Office can neither confirm nor deny the existence, content or status of any individual request.
Where any criminal allegation is made the relevant authorities will investigate as appropriate. It is not the position of the Home Office to comment on individual complaints.
Asked by: Deidre Brock (Scottish National Party - Edinburgh North and Leith)
Question to the HM Treasury:
To ask Mr Chancellor of the Exchequer, which tax treaties his Department has under review or plans to review in the near future.
Answered by David Gauke
The revised UK-Malawi tax treaty was substantially agreed several years ago. A limited number of outstanding issues remain, but once these are resolved we will be seeking to arrange signature.
The UK’s treaty negotiating programme is published on GOV.UK and was last updated on 30 November 2015. It stated that the UK will begin negotiations on double taxation agreements with: Nepal, Romania, Trinidad and Tobago, and Uzbekistan.
It also stated that the UK would work on DTAs and protocols with: Colombia, Fiji, Ghana, Guernsey, India, Isle of Man, Israel, Jersey, Kazakhstan, Kyrgyzstan, Lesotho, Malawi, Portugal, Russia, Thailand, Turkmenistan, UAE, USA and Uruguay.
Asked by: Deidre Brock (Scottish National Party - Edinburgh North and Leith)
Question to the HM Treasury:
To ask Mr Chancellor of the Exchequer, what plans his Department has for the revised UK-Malawi tax treaty to be signed and ratified.
Answered by David Gauke
The revised UK-Malawi tax treaty was substantially agreed several years ago. A limited number of outstanding issues remain, but once these are resolved we will be seeking to arrange signature.
The UK’s treaty negotiating programme is published on GOV.UK and was last updated on 30 November 2015. It stated that the UK will begin negotiations on double taxation agreements with: Nepal, Romania, Trinidad and Tobago, and Uzbekistan.
It also stated that the UK would work on DTAs and protocols with: Colombia, Fiji, Ghana, Guernsey, India, Isle of Man, Israel, Jersey, Kazakhstan, Kyrgyzstan, Lesotho, Malawi, Portugal, Russia, Thailand, Turkmenistan, UAE, USA and Uruguay.
Asked by: Kirsty Blackman (Scottish National Party - Aberdeen North)
Question to the Home Office:
To ask the Secretary of State for the Home Department, what proportion of applications for visitor visas from each country were accepted in the most recent year for which records are available.
Answered by James Brokenshire
The information requested is given in the table below:
Entry clearance visa cases resolved in 2015 by nationality:visitor visas (including dependants). | ||||
|
|
|
| |
|
|
| of which | |
| Country of nationality | Resolved/Decisions | Granted | % Granted |
| All nationalities | 2,225,339 | 1,914,072 | 86% |
| of which |
|
| |
|
|
|
| |
| China | 421,302 | 397,764 | 94% |
| India | 411,576 | 367,243 | 89% |
| Nigeria | 131,540 | 88,367 | 67% |
| Russia | 114,383 | 109,717 | 96% |
| Saudi Arabia | 104,555 | 103,534 | 99% |
| Turkey | 96,824 | 89,665 | 93% |
| South Africa | 92,274 | 90,788 | 98% |
| Pakistan | 90,414 | 44,989 | 50% |
| Kuwait | 87,484 | 86,991 | 99% |
| Thailand | 61,790 | 58,000 | 94% |
| Egypt | 40,830 | 32,869 | 81% |
| Philippines | 40,315 | 35,867 | 89% |
| Ukraine | 34,659 | 27,671 | 80% |
| Indonesia | 33,253 | 31,911 | 96% |
| Ghana | 26,533 | 15,251 | 57% |
| Sri Lanka | 24,199 | 17,722 | 73% |
| Colombia | 23,413 | 22,636 | 97% |
| Bangladesh | 21,713 | 9,389 | 43% |
| Algeria | 21,290 | 14,851 | 70% |
| Lebanon | 17,750 | 14,930 | 84% |
| Kenya | 14,997 | 12,822 | 85% |
| Morocco | 14,827 | 13,115 | 88% |
| Jordan | 14,371 | 11,897 | 83% |
| Iran | 14,255 | 8,152 | 57% |
| Vietnam | 13,674 | 11,822 | 86% |
| Kazakhstan | 12,988 | 12,429 | 96% |
| Serbia | 11,896 | 10,858 | 91% |
| Bahrain | 10,955 | 10,778 | 98% |
| Zimbabwe | 9,884 | 6,287 | 64% |
| Venezuela | 9,873 | 8,823 | 89% |
| Iraq | 9,419 | 2,717 | 29% |
| Belarus | 9,101 | 8,577 | 94% |
| Qatar | 8,288 | 8,238 | 99% |
| Azerbaijan | 7,377 | 6,813 | 92% |
| Nepal | 7,292 | 5,235 | 72% |
| United Arab Emirates | 7,263 | 7,240 | 100% |
| Jamaica | 7,101 | 4,995 | 70% |
| Albania | 6,732 | 4,681 | 70% |
| Peru | 6,696 | 6,372 | 95% |
| Sudan | 6,183 | 2,414 | 39% |
| Uganda | 5,968 | 4,041 | 68% |
| Tunisia | 5,738 | 4,871 | 85% |
| Georgia | 5,362 | 4,169 | 78% |
| Refugee | 5,290 | 3,702 | 70% |
| Syria | 4,941 | 1,266 | 26% |
| Tanzania | 4,796 | 4,141 | 86% |
| Kosovo | 4,416 | 3,116 | 71% |
| Cameroon | 4,094 | 2,771 | 68% |
| Occupied Palestinian Territories | 3,835 | 2,224 | 58% |
| Angola | 3,665 | 2,697 | 74% |
| Zambia | 3,586 | 3,010 | 84% |
| Ecuador | 3,423 | 3,207 | 94% |
| Ethiopia | 3,142 | 2,238 | 71% |
| Macedonia | 3,134 | 2,739 | 87% |
| Congo (Democratic Republic) | 2,961 | 1,457 | 49% |
| Uzbekistan | 2,778 | 2,076 | 75% |
| Yemen | 2,711 | 689 | 25% |
| Libya | 2,627 | 1,121 | 43% |
| Bosnia and Herzegovina | 2,550 | 2,156 | 85% |
| Gambia, The | 2,544 | 1,063 | 42% |
| Burma | 2,505 | 1,926 | 77% |
| Sierra Leone | 2,452 | 1,545 | 63% |
| Afghanistan | 2,393 | 981 | 41% |
| Armenia | 2,356 | 2,237 | 95% |
* | United States | 2,065 | 1,500 | 73% |
| Ivory Coast | 1,998 | 1,346 | 67% |
| Other and unknown | 1,986 | 1,387 | 70% |
| Cuba | 1,847 | 1,558 | 84% |
| Senegal | 1,665 | 1,016 | 61% |
| Mongolia | 1,664 | 1,407 | 85% |
| Dominican Republic | 1,655 | 1,524 | 92% |
| Malawi | 1,618 | 1,316 | 81% |
| Oman | 1,256 | 1,235 | 98% |
| Moldova | 1,246 | 920 | 74% |
| Cambodia | 1,042 | 832 | 80% |
| Montenegro | 1,027 | 944 | 92% |
| Fiji | 1,004 | 878 | 87% |
| Bolivia | 984 | 901 | 92% |
| Mozambique | 975 | 852 | 87% |
| Guyana | 909 | 734 | 81% |
* | Hong Kong | 881 | 771 | 88% |
| Kyrgyzstan | 877 | 724 | 83% |
| Turkmenistan | 823 | 692 | 84% |
| Rwanda | 813 | 668 | 82% |
* | Australia | 740 | 627 | 85% |
| Guinea | 649 | 372 | 57% |
| Congo | 624 | 392 | 63% |
| Eritrea | 583 | 221 | 38% |
* | Brazil | 565 | 422 | 75% |
| Laos | 490 | 407 | 83% |
* | Canada | 444 | 353 | 80% |
| Benin | 407 | 275 | 68% |
| Madagascar | 393 | 344 | 88% |
| Mali | 388 | 260 | 67% |
| Togo | 341 | 217 | 64% |
| Somalia | 338 | 129 | 38% |
| Liberia | 330 | 218 | 66% |
| Swaziland | 318 | 294 | 92% |
* | Japan | 306 | 274 | 90% |
| Tajikistan | 306 | 238 | 78% |
| Gabon | 302 | 249 | 82% |
| Burkina | 295 | 233 | 79% |
| Haiti | 265 | 230 | 87% |
* | Malaysia | 264 | 208 | 79% |
| Comoros | 262 | 199 | 76% |
| Sudan (South) | 248 | 166 | 67% |
* | Korea (South) | 237 | 217 | 92% |
| Lesotho | 232 | 212 | 91% |
| Cyprus | 225 | 136 | 60% |
| Taiwan | 217 | 203 | 94% |
| Stateless | 214 | 151 | 71% |
* | New Zealand | 208 | 163 | 78% |
| Djibouti | 182 | 106 | 58% |
| Burundi | 181 | 123 | 68% |
| Mauritania | 172 | 147 | 85% |
* | Mexico | 143 | 109 | 76% |
| Bhutan | 126 | 113 | 90% |
| Chad | 124 | 91 | 73% |
| Niger | 124 | 85 | 69% |
| Surinam | 120 | 108 | 90% |
| Guinea-Bissau | 115 | 58 | 50% |
| Cape Verde | 107 | 67 | 63% |
* | Israel | 105 | 72 | 69% |
|
|
|
| |
| Other nationalities | 778 | 515 | 66% |
|
|
|
| |
Grand Total | 2,225,339 | 1,914,072 | 86% | |
|
|
|
| |
Notes |
|
|
| |
|
|
|
| |
*Non-visa national. Such nationalities do not normally require a visa to enter the UK as a visitor for stays of less than 6 months | ||||
|
|
|
| |
Proportion of visitor visas granted relate to visas for which a decision was made in 2015, and may include cases where applications were made in 2014 | ||||
|
|
|
| |
Data based on nationality as recorded; data shown for nationalites with at least 100 cases decided | ||||
| ||||
Source: |
|
|
| |
Immigration Statistics January-March 2016, visas volume 1 table vi_01_q |
| |||
and corresponding datasets. |
|
|
| |
The proportion granted varies by nationality reflecting a number of factors, including the evidence submitted in individual applications, whether applicants are eligible, and UKVI’s assessment of whether an applicant is a genuine visitor. Detailed information on how UK Visas and Immigration makes decisions on visitor cases is published at https://www.gov.uk/government/publications/visit-guidance The latest quarterly Home Office immigration statistics on entry clearance visas are published in ‘Immigration Statistics’, available from the Home Office website at: https://www.gov.uk/government/collections/migration-statistics
Asked by: Lord Judd (Labour - Life peer)
Question to the Ministry of Defence:
To ask Her Majesty’s Government how many people, and of what nationalities, the UK is training as international peacekeepers; what is the form of such training; and by which UK personnel it is provided.
Answered by Earl Howe - Deputy Leader of the House of Lords
Her Majesty's Government makes a significant contribution to improving the effectiveness of peacekeeping forces through its training activities.
The Ministry of Defence delivers training to overseas militaries through the deployment of Short Term Training Teams (STTTs) and deployable experts, and via our overseas training establishments:
- British Peace Support Team (East Africa) (BPST(EA)), focused on delivering training to African Mission in Somalia contributing countries.
- British Peace Support Training (South Africa) (BPST(SA)), focused on training troops deployed to West Africa (Cote D'Ivoire, Democratic Republic of Congo (DRC), and Mali).
- British Military Advisory Training Team (Czech Republic) (BMATT Czech), providing Peace Support Operations (PSOs) training to partner nations including Slovenia, Kazakhstan, Kyrgyzstan, Morocco, and Romania.
- Peace Support Operations Training Centre (PSOTC) (Sarajevo), delivering training to personnel from Bosnia & Herzegovina (BiH) and other countries including Austria, Croatia, Turkey, Tunisia, Latvia, Lithuania, and Estonia.
These establishments provide training on a range of themes including theatre specific pre-deployment training, as well as courses on gender, Preventing Sexual Violence in Conflict Initiative (PSVI), and Human Trafficking. The training is carried out by a wide variety of UK Armed Forces personnel, most of whom are dedicated trainers in their fields. They also draw on the expertise of other specialists within the Forces.
In the last 12 months, BPST(EA) and deployed UK-based Short Term Training Teams have trained more than 7,000 soldiers and police from nine countries through 68 different training tasks. Training is adapted depending on the needs of the country. BPSTs adjust courses to include high-end technological intelligence training, logistics, counter-IED, and leadership and operational planning.
In the same period, BPST(SA) has trained 1,700 Malawian military personnel in preparation for their deployment to the United Nations Organization Stabilization Mission in the Democratic Republic of Congo (MONUSCO). In the coming year, 600-800 Zambian troops are due to be trained by BPST(SA) before their deployment to the UN Multidimensional Integrated Stabilisation Mission in the Central African Republic (MINUSCA).
BMATT Czech has provided training in Peace Support Operations to 424 personnel from partner countries, a number of whom are now capable of delivering Peace Support Operation training in-country themselves.
PSOTC, now under command of BiH forces, supported by UK trainers, has trained 46 military personnel from a number of countries in preventing sexual violence in conflict.
Asked by: Lord Campbell of Pittenweem (Liberal Democrat - Life peer)
Question to the Foreign, Commonwealth & Development Office:
To ask Her Majesty’s Government how many (1) UK embassies, and (2) UK consular offices, have been closed since 6 May 2010, and where those closures took place.
Answered by Baroness Anelay of St Johns
The Foreign and Commonwealth Office (FCO), has not closed any Embassies over this period. Operations were suspended in Tehran, Damascus, Tripoli and Sana’a for security reasons. Tehran re-opened in August 2015.
The FCO currently has 268 posts (Embassies, Consulates-General, Consulates, Multilateral Missions and Trade and Investment Offices – Consular Offices are not classed as posts) worldwide. Since 2010 we have opened nine posts: in Juba (South Sudan), Bishkek (Kyrgyzstan), San Salvador (El Salvador), Seattle (USA), Vientiane (Laos), Mogadishu (Somalia), Port au Prince (Haiti), Asuncion (Paraguay) and Wuhan (China). We have also upgraded eight posts: in Abidjan (Côte d’Ivoire), Antananarivo (Madagascar), Calgary (Canada), Monrovia (Liberia), Recife (Brazil), Hyderabad, Chandigarh and Ahmedabad (India).
Since 2010, we have closed the following Consulates and Consular Offices in Europe and elsewhere:
2010: One: Consulate-General Geneva, Switzerland
2011: Three: Consulate-General Lille, France; Consulate-General Venice, Italy; Consulate Florence, Italy
2012: Three: Consulate-General Basra, Iraq; Consulate Funchal, Portugal; Consular Office Oporto, Portugal
2013: Four: Consulate Pattaya, Thailand; Consular Office, Thessaloniki, Greece; Consular Office, Andorra; Consular Office Willemstad, Curaçao
2014: Two: Consular Offices in Cali and Cartagena, Colombia. The FCO also withdrew its Provincial Reconstruction Team from Lashkar Gah, Afghanistan
2015: Two: Consulate Chiang Mai, Thailand; Consular Office Bodrum, Turkey.
The FCO downgraded the following Consulates-General and Consulates to Trade and Investment Offices since 2010:
2012: Two: Consulate-General Lyon, France; Consulate Naples, Italy
2014: One: Consulate Bilbao, Spain.
Since 2010, we have developed new technology and new ways of working that has enabled us to deliver services differently in some areas. We now have three Consular Contact Centres that take calls from all consular customers, and are able to support around 80 per cent of those calling without further escalation to post, helping to ensure that Consular staff in-country are able to focus their time on those most in need of help. Some services have also been centralised, with customers able to access them by post, and increasingly through digital channels.
Asked by: Lord Green of Deddington (Crossbench - Life peer)
Question to the Home Office:
To ask Her Majesty’s Government how many asylum applications have been made in each of the last five years by applicants who entered the UK on a student visa; what were the nationalities of each applicant; how many of those applications were refused, and how many unsuccessful applicants were subsequently removed.
Answered by Lord Bates
Over the last five years there have been 15,470 cases of individuals who have entered on a student visa and subsequently also went on to claim asylum. Details by year and nationality are below.
Unfortunately the way corresponding data is held on asylum outcome means that to obtain the numbers of cases that were granted, refused and removed could only be achieved at disproportionate cost.
Visa Nationality | Asylum Year | Grand Total | ||||
2010 | 2011 | 2012 | 2013 | 2014 | ||
Afghanistan | 10 | 26 | 63 | 73 | 69 | 241 |
Albania | 2 | 6 | 3 | 5 | 16 | |
Algeria | 7 | 4 | 2 | 4 | 17 | |
Angola | 2 | 2 | ||||
Armenia | 1 | 1 | 2 | |||
Azerbaijan | 4 | 1 | 1 | 6 | ||
Bahrain | 6 | 5 | 1 | 12 | ||
Bangladesh | 12 | 31 | 167 | 318 | 264 | 792 |
Belarus | 1 | 1 | 2 | |||
Benin | 1 | 1 | ||||
Bolivia | 1 | 1 | ||||
Botswana | 1 | 2 | 1 | 2 | 6 | |
Bulgaria | 1 | 1 | ||||
Burkina Faso | 1 | 1 | ||||
Burma (Myanmar) | 166 | 98 | 42 | 14 | 13 | 333 |
Burundi | 2 | 1 | 3 | |||
Cameroon | 4 | 3 | 9 | 33 | 52 | 101 |
Central African Republic | 1 | 1 | ||||
China | 16 | 25 | 95 | 162 | 160 | 458 |
Colombia | 2 | 3 | 3 | 2 | 1 | 11 |
Congo | 3 | 2 | 1 | 6 | ||
Democratic Republic of Congo | 5 | 7 | 5 | 17 | ||
Egypt | 1 | 8 | 12 | 15 | 15 | 51 |
Equatorial Guinea | 1 | 1 | ||||
Eritrea | 6 | 2 | 3 | 2 | 3 | 16 |
Ethiopia | 9 | 5 | 6 | 11 | 8 | 39 |
Gambia | 11 | 9 | 38 | 39 | 32 | 129 |
Georgia | 2 | 5 | 7 | |||
Ghana | 3 | 3 | 2 | 8 | ||
Guinea | 3 | 1 | 2 | 5 | 6 | 17 |
HONG KONG | 1 | 1 | ||||
India | 10 | 26 | 244 | 320 | 294 | 894 |
Iran | 106 | 244 | 464 | 307 | 148 | 1269 |
Iraq | 6 | 3 | 15 | 17 | 54 | 95 |
Israel | 1 | 1 | 2 | |||
Ivory Coast | 1 | 2 | 5 | 1 | 2 | 11 |
Jamaica | 1 | 2 | 2 | 5 | ||
Japan | 1 | 1 | 2 | |||
Jordan | 2 | 4 | 4 | 5 | 3 | 18 |
Kenya | 6 | 5 | 10 | 12 | 12 | 45 |
Kuwait | 1 | 1 | 2 | |||
Kyrgyzstan | 5 | 3 | 3 | 2 | 13 | |
Lebanon | 1 | 2 | 6 | 5 | 14 | |
Liberia | 1 | 1 | 2 | |||
Libya | 7 | 114 | 73 | 57 | 86 | 337 |
Malawi | 2 | 4 | 10 | 15 | 9 | 40 |
Malaysia | 1 | 2 | 3 | 6 | ||
Maldives | 1 | 1 | ||||
Mali | 1 | 2 | 1 | 1 | 1 | 6 |
Mauritius | 1 | 2 | 3 | 4 | 10 | |
MEXICO | 2 | 2 | ||||
Mongolia | 1 | 2 | 3 | 2 | 8 | |
Morocco | 3 | 6 | 6 | 3 | 18 | |
Nepal | 4 | 3 | 33 | 37 | 25 | 102 |
Nigeria | 6 | 12 | 94 | 142 | 136 | 390 |
Oman | 1 | 2 | 3 | |||
Pakistan | 52 | 385 | 1313 | 1471 | 1265 | 4486 |
Palestinian Authority | 18 | 24 | 30 | 25 | 30 | 127 |
Philippines | 1 | 8 | 12 | 11 | 32 | |
Russian Federation | 2 | 1 | 4 | 3 | 10 | |
Rwanda | 9 | 7 | 3 | 5 | 5 | 29 |
Saudi Arabia | 4 | 3 | 6 | 13 | ||
Senegal | 4 | 7 | 4 | 3 | 18 | |
Sierra Leone | 1 | 4 | 9 | 2 | 16 | |
SINGAPORE | 1 | 1 | ||||
Somalia | 1 | 1 | 3 | 5 | ||
South Africa | 1 | 1 | 2 | 4 | ||
SOUTH KOREA | 1 | 2 | 3 | |||
SOUTH SUDAN | 1 | 1 | ||||
Sri Lanka | 230 | 744 | 1137 | 1171 | 715 | 3997 |
St Lucia | 1 | 1 | ||||
St Vincent & the Grenadines | 1 | 1 | ||||
Sudan | 6 | 11 | 23 | 11 | 9 | 60 |
Syria | 8 | 24 | 256 | 251 | 134 | 673 |
Tanzania | 10 | 8 | 15 | 17 | 11 | 61 |
Thailand | 1 | 1 | ||||
Tunisia | 2 | 1 | 3 | |||
Turkey | 6 | 8 | 10 | 5 | 3 | 32 |
Turkmenistan | 1 | 1 | 1 | 3 | 3 | 9 |
Uganda | 7 | 11 | 42 | 33 | 41 | 134 |
Ukraine | 9 | 9 | ||||
Uzbekistan | 1 | 4 | 5 | |||
Venezuela | 3 | 3 | ||||
Vietnam | 1 | 1 | 5 | 9 | 17 | 33 |
Yemen | 2 | 5 | 3 | 5 | 15 | |
Yugoslavia | 1 | 1 | ||||
Zambia | 1 | 4 | 3 | 4 | 12 | |
Zimbabwe | 14 | 11 | 26 | 15 | 15 | 81 |
Grand Total | 781 | 1901 | 4350 | 4695 | 3743 | 15470 |
Note: The figures quoted have been derived from internal management information and are therefore provisional and subject to change.
Asked by: Ann Clwyd (Labour - Cynon Valley)
Question to the Foreign, Commonwealth & Development Office:
To ask the Secretary of State for Foreign and Commonwealth Affairs, what discussions he has had with the government of Kyrgyzstan about the role and future of international non-governmental organisations working on human rights; and whether he has raised with that government the ban on the head of the Human Rights Watch office in Bishkek.
Answered by Tobias Ellwood
During his visit to Kyrgyzstan in October 2014, Minister of State for Justice Lord Faulks discussed with Kyrgyz interlocutors a number of human rights issues, including the Foreign Agents Bill and other legislation that might restrict freedoms of expression and association. Our Embassy in Bishkek has also raised our concerns on a number of occasions with the Government of Kyrgyzstan and with Kyrgyz parliamentarians. We were concerned to hear of the refusal to grant entry to the Kyrgyz Republic to a representative from Human Rights Watch on 2 December. We are seeking further clarification from the Kyrgyz authorities. We will continue to raise our concerns about human rights directly with the government of Kyrgyzstan, and in suitable international fora, at every appropriate opportunity.
Asked by: Ann Clwyd (Labour - Cynon Valley)
Question to the Foreign, Commonwealth & Development Office:
To ask the Secretary of State for Foreign and Commonwealth Affairs, what representations his Department has made to the government of Kyrgyzstan about human rights, and the Kyrgyz seat on the UN Human Rights Council from January 2016.
Answered by Tobias Ellwood
We engage with the Kyrgyz authorities regularly, both bilaterally and in multilateral fora, across a broad spectrum on governance and human rights issues. The UK participated actively in Kyrgyzstan’s UN Universal Periodic Review process in October 2014. On 18 December, the UK Chargé d’ Affaires, together with EU Delegation Officials, discussed human rights issues with the Chair of the Kyrgyz Parliamentary committee responsible for Human Rights. We welcome Kyrgyzstan's election to the UN Human Rights Council. We hope it will be an opportunity for Kyrgyzstan to build on its achievements to date to ensure full respect for its international human rights commitments and the Constitution, including the right to protection against any kind of discrimination; and equality before the law.
Asked by: Lord McConnell of Glenscorrodale (Labour - Life peer)
Question to the HM Treasury:
To ask Her Majesty’s Government to what extent they take into account development goals when negotiating taxation treaties with developing countries, and what role the Department for International Development has in those negotiations.
Answered by Lord O'Neill of Gatley
HM Revenue and Customs (HMRC) have responsibility for negotiating the UK’s double taxation agreements, subject to oversight by HM Treasury. HMRC run an annual consultation exercise to establish the negotiating priorities for the coming year, which are then approved by ministers. As part of this exercise they consider representations made by UK businesses, NGOs and government departments, including the Department for International Development, as well as the UK’s diplomatic missions throughout the world. When the programme is published it also invites representations about our forward programme.
HMRC’s programme for 2015/16 covers the following countries: Colombia, Fiji*, Ghana, Guernsey, India, Isle of Man, Israel, Jersey, Kazakhstan*, Kyrgyzstan, Lesotho*, Malawi*, Portugal*, Russia, Thailand*, Turkmenistan*, UAE*, US, Uruguay*.
The UK’s starting point in negotiations is based closely on the OECD Model Double Taxation Convention, which is also the basis for most other countries’ tax treaties. Some developing countries prefer to follow the UN Model, the provisions of which differ in some areas to the OECD Model, and the UK has agreed to adopt these provisions in its treaties. The object of the negotiations is to produce a text acceptable to both countries, balancing their preferences. There is no timetable for how long negotiations should take. It is quite normal for negotiations to take two to three rounds to complete.
Consultation during the negotiations would be rare.
*Negotiations largely completed.