Statutory guidance

UK-Swiss Confederation: Taxation Co-operation Agreement

Agreement between the UK and the Swiss Confederation on taxation co-operation which came into force on 1 January 2013.

Documents

The Swiss/UK Tax Co-operation Agreement and HMRC factsheet

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Swiss Agreement consultation draft page 21 remittance basis

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UK/Swiss Protocol - letters to implement changes to the formula which calculates the one-off payment for the past

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Agreed minutes

Detail