Hm Treasury
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The data is aggregated on a country-by-county basis, covering debts arising from direct sovereign lending, Paris Club debt restructuring agreements, called guarantees under buyer credit agreements underwritten by UK Export Finance, and historical bilateral lending administered by the World Banks International Development Association.
All debt owed to the Department for International Development has been transferred to the Foreign, Commonwealth, and Development Office at its creation in September 2020.
HM Treasurys bilateral loan to the Republic of Ireland is not included in this table as regular reports on its status are available on GOV.UK.
Further information on UK sovereign lending to national governments can be found on this Collection Page.