Exchange rates 2014/15

www.taxation.co.uk EXCHANGE RATES Exchange rates 2014/15 A pull-out-and-keep guide to the rates of exchange recently published by HMRC for the years ended and European Community Euro 0.8068 1.239501 0.7874 1.270009 Abu Dhabi Dirham 0.1651 6.056283 0.1683 5.941769 Albania Lek 0.0058 173.436528 0.0056 177.562875 Algeria Dinar 0.0075 132.463735 0.0074 135.184926 Angola Kwanza 0.0062 161.931792 0.0062 161.431601 Antigua E Caribbean Dollar 0.2246 4.451947 0.2289 4.368359 Argentina Peso 0.075 13.341358 0.074 13.518555 Armenia Dram 0.0015 680.630415 0.0015 680.756376 Aruba Florin 0.3388 2.951509 0.3454 2.895548 Australia Dollar 0.5479 1.825207 0.5421 1.844671 Austria Euro 0.8068 1.239501 0.7874 1.270009 Azerbaijan New Manat 0.7742 1.291618 0.7747 1.290865 Bahamas Dollar 0.6058 1.65073 0.6255 1.598652 Bahrain Dinar 1.6086 0.621643 1.6396 0.609907 Bangladesh Taka 0.0078 127.864377 0.008 125.427223 Barbados Dollar 0.3029 3.301111 0.309 3.2358 Belarus Rouble 0.0001 16815.24717 0.0001 18178.92469 Belgium Euro 0.8068 1.239501 0.7874 1.270009 Belize Dollar 0.3037 3.292843 0.3093 3.232967 Benin CFA Franc 0.0012 812.555075 0.0012 832.173132 Bermuda Dollar (US) 0.6058 1.65073 0.6255 1.598652 Bhutan Ngultrum 0.0099 100.645467 0.0101 98.809869 Bolivia Boliviano 0.0878 11.393639 0.0894 11.179465 Bosnia- Herzegovina Marka 0.4128 2.422771 0.4029 2.482128 Botswana Pula 0.0677 14.76213 0.0678 14.75493 Brazil Real 0.2587 3.86497 0.2532 3.949423 Brunei Dollar 0.4792 2.086947 0.4816 2.076375 Bulgaria Lev 0.4128 2.42269 0.4029 2.481734 Burkina Faso CFA Franc 0.0012 812.555075 0.0012 832.173132 Burundi Franc 0.0004 2560.384528 0.0004 2513.09824 30 April 2015 TAXATION 17

EXCHANGE RATES www.taxation.co.uk Cambodia Riel 0.0002 6622.176603 0.0002 6531.265625 Cameroon Republic CFA Franc 0.0012 812.555075 0.0012 832.173132 Canada Dollar 0.5495 1.819945 0.5461 1.831271 Cape Verde Islands Escudo 0.0074 134.578792 0.0072 138.240394 Cayman Islands Dollar 0.7396 1.352092 0.7538 1.326696 Central African Republic CFA Franc 0.0012 812.555075 0.0012 832.173132 Chad CFA Franc 0.0012 812.555075 0.0012 832.173132 Chile Peso 0.0011 935.85715 0.0011 946.055778 China Yuan 0.0985 10.153441 0.1007 9.926634 Colombia Peso 0.0003 3276.59283 0.0003 3371.950846 Comoros Franc 0.0017 597.791415 0.0016 611.577542 Congo (Brazzaville) CFA Franc 0.0012 812.555075 0.0012 832.173132 Congo (DemRep) Congo Fr 0.0007 1521.934716 0.0007 1491.183525 Costa Rica Colon 0.0011 885.970396 0.0011 876.715363 Cote d Ivoire CFA Franc 0.0012 812.555075 0.0012 832.173132 Croatia Kuna 0.1058 9.455503 0.1031 9.697926 Cuba Peso 0.6065 1.648888 0.6181 1.617905 Cyprus Euro 0.8068 1.239501 0.7874 1.270009 Czech Republic Koruna 0.0293 34.108347 0.0286 35.00173 Denmark Krone 0.1082 9.240611 0.1057 9.463411 Djibouti Franc 0.0034 290.802226 0.0035 287.467869 Dominica E Caribbean Dollar 0.2246 4.451947 0.2289 4.368359 Dominican Republic Peso 0.014 71.510156 0.0141 70.785615 Dubai Dirham 0.1651 6.056283 0.1683 5.941769 Ecuador Dollar 0.6058 1.65073 0.6255 1.598652 Egypt Pound 0.0857 11.668037 0.086 11.62905 El Salvador Colon 0.0693 14.422643 0.0707 14.144994 Equatorial Guinea CFA Franc 0.0012 812.555075 0.0012 832.173132 Eritrea Nakfa 0.0407 24.580169 0.0413 24.205738 Estonia Euro 0.8068 1.239501 0.7874 1.270009 Ethiopia Birr 0.0309 32.383033 0.0311 32.199032 Fiji Islands Dollar 0.3218 3.107326 0.3236 3.08985 Finland Euro 0.8068 1.239501 0.7874 1.270009 Fr. Polynesia CFP Franc 0.0068 147.820075 0.0066 151.415111 France Euro 0.8068 1.239501 0.7874 1.270009 18 TAXATION 30 April 2015

www.taxation.co.uk EXCHANGE RATES Gabon CFA Franc 0.0012 812.555075 0.0012 832.173132 Gambia Dalasi 0.0153 65.453343 0.0151 66.209526 Georgia Lari 0.3446 2.9018 0.3391 2.94908 Germany Euro 0.8068 1.239501 0.7874 1.270009 Ghana Cedi 0.2012 4.971169 0.191 5.235273 Greece Euro 0.8068 1.239501 0.7874 1.270009 Grenada E Caribbean Dollar 0.2246 4.451947 0.2289 4.368359 Guatemala Quetzal 0.0783 12.772226 0.0802 12.468307 Guinea Bissau CFA Franc 0.0012 812.555075 0.0012 832.173132 Guinea Republic Franc 0.0001 11390.26564 0.0001 11212.55817 Guyana Dollar 0.003 337.651132 0.003 331.443521 Haiti Gourde 0.0135 74.33492 0.0135 73.930236 Honduras Lempira 0.0296 33.751245 0.0298 33.571838 Hong Kong Dollar 0.0781 12.801635 0.0797 12.547017 Hungary Forint 0.0026 381.704584 0.0025 392.366607 Iceland Krona 0.0052 191.904113 0.0051 194.715648 India Rupee 0.0099 100.645467 0.0101 98.809869 Indonesia Rupiah 0.0001 19544.89811 0.0001 19449.2437 Iraq Dinar 0.0005 1915.916981 0.0005 1876.876603 Ireland Euro 0.8068 1.239501 0.7874 1.270009 Israel Shekel 0.17 5.881066 0.1686 5.932238 Italy Euro 0.8068 1.239501 0.7874 1.270009 Jamaica Dollar 0.0055 182.43383 0.0055 182.027048 Japan Yen 0.0058 173.790568 0.0057 176.516505 Jordan Dinar 0.8567 1.167201 0.8727 1.145896 Kazakhstan Tenge 0.0034 293.937603 0.0034 295.638825 Kenya Shilling 0.0069 144.741188 0.0069 143.896907 Kuwait Dinar 2.1322 0.46899 2.151 0.464909 Kyrgyz Republic Som 0.0114 87.892811 0.0112 89.656744 Lao People s Dem Rep Kip 0.0001 13228.63774 0.0001 13016.24603 Latvia Euro 0.8164 1.224907 0.7874 1.270009 Lebanon Pound 0.0004 2488.848679 0.0004 2443.96398 Lesotho Loti 0.0561 17.821445 0.0544 18.3761 Liberia Dollar (US) 0.6058 1.65073 0.6255 1.598652 Libya Dinar 0.4972 2.011416 0.5007 1.997203 Lithuania Litas 0.2338 4.277101 0.2713 3.685982 30 April 2015 TAXATION 19

EXCHANGE RATES www.taxation.co.uk Luxembourg Euro 0.8068 1.239501 0.7874 1.270009 Macao Pataca 0.0759 13.169922 0.0774 12.920921 Macedonia Denar 0.0131 76.234615 0.0128 77.971421 Madagascar Malagasy Ariary 0.0002 4071.393207 0.0002 4165.12949 Malawi Kwacha 0.0014 693.281811 0.0015 686.484492 Malaysia Ringgit 0.1855 5.389764 0.1852 5.399236 Maldive Islands Rufiyaa 0.0394 25.3498528 0.0402 24.855546 Mali Republic CFA Franc 0.0012 812.555075 0.0012 832.173132 Malta Euro 0.8068 1.239501 0.7874 1.270009 Mauritania Ouguiya 0.0021 483.262094 0.0021 473.63995 Mauritius Rupee 0.0198 50.449962 0.0198 50.568207 Mexico Mexican Peso 0.0457 21.887945 0.0453 22.087078 Moldova Leu 0.0434 23.018781 0.0415 24.06798 Mongolia Tugrik 0.0003 2976.821509 0.0003 3003.960344 Montserrat E Caribbean Dollar 0.2246 4.451947 0.2289 4.368359 Morocco Dirham 0.0723 13.829083 0.0712 14.039213 Mozambique Metical 0.0194 51.521915 0.0195 51.399896 Myanmar Kyat 0.0006 1615.16849 0.0006 1602.103403 Nepal Rupee 0.0062 160.896358 0.0063 158.123055 Netherlands Euro 0.8068 1.239501 0.7874 1.270009 New Caledonia CFP Franc 0.0068 147.820075 0.0066 151.415111 New Zealand Dollar 0.5037 1.985364 0.5017 1.993251 Nicaragua Gold Cordoba 0.0234 42.728809 0.0236 42.398398 Niger Republic CFA Franc 0.0012 812.555075 0.0012 832.173132 Nigeria Naira 0.0037 271.102471 0.0036 277.120103 Norway Norwegian Krone 0.0967 10.337056 0.093 10.747198 Oman Rial 1.5753 0.634818 1.6056 0.622811 Pakistan Rupee 0.006 166.792811 0.0062 162.236948 Panama Balboa 0.6065 1.648888 0.6181 1.617934 Papua New Guinea Kina 0.2361 4.234735 0.2396 4.172923 Paraguay Guarani 0.0001 7361.936792 0.0001 7289.729365 Peru New Sol 0.2142 4.669281 0.2143 4.666884 Philippines Peso 0.0136 73.274819 0.014 71.664084 Poland Zloty 0.1931 5.179733 0.1881 5.316865 Portugal Euro 0.8068 1.239501 0.7874 1.270009 Qatar Riyal 0.1666 6.003833 0.1698 5.890167 20 TAXATION 30 April 2015

FREE APP Book includes a code to download your free Whillans Calc app TACKLE SMALL AND LARGE SCALE TAXES Whillans s Tax Tables 2015-16 Whillans s Tax Tables provide all the new and revised tax rates, allowances and reliefs. Order online to receive free postage and packaging www.lexisnexis.co.uk/whillans2015 Reed Elsevier (UK) Limited trading as LexisNexis. Registered office 1-3 Strand London WC2N 5JR Registered in England number 2746621 VAT Registered No. GB 730 8595 20. LexisNexis and the Knowledge Burst logo are trademarks of Reed Elsevier Properties Inc. LexisNexis 2015 0115-102. The information in this document is current as of February 2015 and is subject to change without notice.

EXCHANGE RATES www.taxation.co.uk Romania New Leu 0.1816 5.505837 0.1778 5.625182 Russia Rouble 0.016 62.438177 0.014 71.37214 Rwanda Franc 0.0009 1127.871509 0.0009 1110.898894 Sao Tome & Principe Dobra 0 29438.28868 0 29958.59048 Saudi Arabia Riyal 0.1615 6.192084 0.1647 6.070709 Senegal CFA Franc 0.0012 812.555075 0.0012 832.173132 Serbia Dinar 0.0069 145.042773 0.0066 150.396971 Seychelles Rupee 0.0479 20.896807 0.0473 21.147042 Sierra Leone Leone 0.0001 7163.135094 0.0001 7017.841884 Singapore Dollar 0.4789 2.0881 0.4812 2.078003 Slovakia Euro 0.8068 1.239501 0.7874 1.270009 Slovenia Euro 0.8068 1.239501 0.7874 1.270009 Solomon Islands Dollar 0.0831 12.040309 0.0834 11.983561 Somali Republic Shilling 0.0007 1483.809433 0.0008 1321.721605 South Africa Rand 0.056 17.860896 0.0561 17.834982 South Korea Won 0.0006 1733.923529 0.0006 1712.111742 Spain Euro 0.8068 1.239501 0.7874 1.270009 Sri Lanka Rupee 0.0046 215.284849 0.0047 211.766992 St Christopher & Anguilla E Caribbean Dollar 0.2246 4.451947 0.2289 4.368359 St Lucia E Caribbean Dollar 0.2246 4.451947 0.2289 4.368359 St Vincent E Caribbean Dollar 0.2246 4.451947 0.2289 4.368359 Sudan Republic Pound 0.1065 9.393952 0.1091 9.163836 Surinam Dollar 0.1838 5.441267 0.1876 5.329569 Swaziland Lilangeni 0.0561 17.821445 0.0562 17.807253 Sweden Krona 0.0886 11.283692 0.0854 11.712365 Switzerland Franc 0.6639 1.506213 0.6661 1.501175 Taiwan Dollar 0.02 49.940276 0.0202 49.464353 Tanzania Shilling 0.0004 2737.118679 0.0004 2750.949825 Thailand Baht 0.0187 53.594978 0.019 52.555153 Togo Republic CFA Franc 0.0012 812.555075 0.0012 832.173132 Tonga Islands Pa anga (AUS) 0.5479 1.825207 0.5421 1.844671 Trinidad/Tobago Dollar 0.0949 10.533339 0.0969 10.316169 Tunisia Dinar 0.3583 2.790675 0.3505 2.852901 Turkey Turkish Lira 0.2781 3.596256 0.277 3.60965 22 TAXATION 30 April 2015

www.taxation.co.uk EXCHANGE RATES Turkmenistan New Manat 0.2132 4.691332 0.2088 4.788902 UAE Dirham 0.1651 6.056283 0.1683 5.941769 Uganda Shilling 0.0002 4271.98849 0.0002 4327.1103 Ukraine Hryvnia 0.0515 19.41222 0.043 23.276661 Uruguay Peso 0.0262 38.155898 0.026 38.430992 USA Dollar 0.6058 1.65073 0.6255 1.598652 Uzbekistan Sum 0.0003 3792.296981 0.0003 3809.483059 Vanuatu Vatu 0.0062 162.196641 0.0062 160.865048 Venezuela Bolivar Fuerte 0.0634 15.771784 0.0631 15.849496 Vietnam Dong 0 34938.75245 0 34369.76326 Wallis & Futuna Islands CFP Franc 0.0068 147.820075 0.0066 151.415111 Western Samoa Tala 0.2603 3.841328 0.2615 3.823928 Yemen (Rep of) Rial 0.0028 354.570207 0.0029 347.80949 Zambia Kwacha 0.099 10.101411 0.0969 10.324705 Zimbabwe Dollar 0.0016 623.263884 0.0017 605.873298 Table of spot rates on and Spot rate at Spot rate at Unit of Currency Currency currency units units Australia Dollar 0.5248 1.9054 0.5146 1.9432 Canada Dollar 0.5537 1.806 0.5319 1.8801 Denmark Krone 0.1042 9.5953 0.0968 10.3261 European Community Euro 0.776 1.2886 0.7235 1.3822 Hong Kong Dollar 0.0827 12.0918 0.0869 11.5094 Japan Yen 0.0053 186.946 0.0056 178.02 Norway Norwegian Krone 0.0855 11.6906 0.0836 11.9637 South Africa Rand 0.0554 18.0386 0.0556 17.9865 Sweden Krona 0.0819 12.2062 0.0781 12.8024 Switzerland Franc 0.6454 1.5494 0.6935 1.4419 USA Dollar 0.6413 1.5593 0.6736 1.4845 30 April 2015 TAXATION 23

EXCHANGE RATES www.taxation.co.uk Double taxation treaties HMRC s website lists the following double taxation agreements. Albania Algeria Anguilla Antigua and Barbuda Argentina Armenia Australia Austria Azerbaijan Bahrain Bangladesh Barbados Belarus Belgium Belize Bolivia Bosnia-Herzegovina Botswana Brazil British Virgin Islands Brunei Bulgaria Burma Cameroon Canada Cayman Islands Chile China Croatia Cyprus Czech Republic Denmark Egypt Estonia Ethiopia Falkland Islands Faroes Fiji Finland France Gambia Georgia Germany Ghana Greece Grenada Guernsey Guyana Hong Kong Hungary Iceland India Indonesia Iran Ireland Isle of Man Israel Italy Ivory Coast Japan Jersey Jordan Kazakhstan Kenya Kiribati Korea Kuwait Latvia Lebanon Lesotho Libya Liechtenstein Lithuania Luxembourg Macedonia Malawi Malaysia Malta Mauritius Mexico Moldova Mongolia Montenegro Montserrat Morocco Namibia Netherlands New Zealand Nigeria Norway Oman Pakistan Panama Papua New Guinea Philippines Poland Portugal Qatar Romania Russia Saint Christopher (Saint Kitts) and Nevis Saudi Arabia Senegal Serbia Sierra Leone Singapore Slovak Republic Slovenia Solomon Islands South Africa Spain Sri Lanka Sudan Swaziland Sweden Switzerland Taiwan Tajikistan Thailand Trinidad and Tobago Tunisia Turkey Turkmenistan Tuvalu Uganda Ukraine USA USSR Uzbekistan Venezuela Vietnam Zaire Zambia Zimbabwe Copies of agreements with these countries can be found on HMRC s website at: www.lexisurl.com/cp9rs. Looking to the future, HMRC s tax treaty programme to stated that the department intended to begin negotiations on agreements and protocols with Colombia, Kyrgyzstan and Trinidad, among others. The Revenue also planned to take forward work on agreements and protocols with: Austria, Bulgaria, Canada, Croatia, India, Kosovo, Lesotho, Luxembourg, Malawi, Portugal, Russia, Senegal, Sweden, Tajikistan, Thailand, Turkmenistan, USA. Representations about HMRC s tax treaty programme can be made to: Dan Ingreji, HM Revenue & Customs, CT International & Stamps, Tax Treaty Team Room 3C/03 1, 100 Parliament Street, London SW1A 2BQ 24 TAXATION 30 April 2015

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