INTM810100 - Technical guidance for Swiss/UK Tax Cooperation Agreement: Introduction: Background
*Please note that the agreement between the UK and the Swiss Confederation on taxation cooperation ended on 31 December 2016. For further information on the termination see here(link is external). This guidance is left as is for legacy cases*
This guidance clarifies certain technical issues arising from the implementation of the Swiss UK Tax Cooperation Agreement (바카라 사이트渢he agreement바카라 사이트�). The agreement was signed on 6 October 2011 and came into force on 1 January 2013. A link to the full text of the (including amending protocol).
The agreement terminated on 31st December 2016. From this date the UK and Switzerland will exchange information under the common reporting standard. For further information on the termination of the agreement see here /驳辞惫别谤苍尘别苍迟/辫耻产濒颈肠补迟颈辞苍蝉/迟蝉-苍辞92017-耻办蝉飞颈蝉蝉-肠辞苍蹿别诲别谤补迟바카라 사이트�
For queries and new refund claims please use the Swiss Agreement mailbox - swissagreement.hmrc@hmrc.gov.uk.