Personal tax – form

European Union Savings Directive: tax certificate (EUSD (SWT)1)

Use form EUSD (SWT)1 to apply for a tax certificate from HM Revenue and Customs to prevent withholding tax being deducted from savings.


European Savings Directive: special withholding tax EUSD (SWT)1

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Guidance on the application process for the certificate and the form you need to make your application.

You can apply for a certificate if:

  • you receive savings income paid by a paying agent established in a territory which will apply a withholding tax. These territories are Andorra, Austria, British Virgin Islands, Gibraltar, Guernsey, Isle of Man, Jersey, Liechtenstein, Luxembourg, Monaco, Netherlands Antilles, San Marino, Switzerland and Turks & Caicos Islands
  • you wish to receive savings income without the deduction of withholding tax
  • the territory has adopted this option as a method of avoiding withholding tax - your paying agent will be able to advise you which options are open to you