To ask the Chancellor of the Exchequer, how many Ukrainian nationals were registered with His Majesty's Revenue and Customs under the conditions of the 1993 UK/Ukraine Double Taxation Convention as amended by the 2017 Protocol on (a) 6 April 2012, (b) 20 February 2014, (c) 24 February 2022, (d) 15 September 2022 and (e) 19 December 2022.

There is no concept of registration under double taxation agreements. The Ukraine/UK Double taxation agreement specifies how the two countries should tax income paid between the two countries with a view to avoiding double taxation.

Ukrainian nationals may need to register with HMRC if they are considered tax resident under the UK’s domestic rules (the Statutory Residence Test). Therefore Ukrainian nationals will be registered with HMRC for the purposes of paying income tax in the UK.

However, HMRC does not collect nationality information through Self-assessment returns or Pay As You Earn (PAYE) records so the number of Ukrainian nationals registered cannot be provided.