Statutory guidance

UK-Swiss Confederation: Taxation Co-operation Agreement (terminated)

Agreement between the UK and the Swiss Confederation on taxation co-operation ended on 31 December 2016.

Documents

UK-Swiss Confederation: Termination of the Taxation Co-operation Agreement

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

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Agreed minutes: 6 October 2011

Agreed minutes: 14 November 2016

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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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Details

The agreement between the UK and the Swiss Confederation on taxation co-operation ended on 31 December 2016. It originally came into force on 1 January 2013.

From 1 January 2017, the UK and the Swiss Confederation will share financial accounts data under the Organisation for Economic Co-operation and Development’s Common Reporting Standard.

Further information

See the Finance Act 2013 for details of the Swiss agreement remittance basis.

Supporting UK legislation at Schedule 36 to the Finance Act 2012 became effective from 1 January 2013.

Further guidance is available in the International Manual and Compliance Handbook.

Published 14 January 2013
Last updated 4 January 2017 + full page history
  1. The agreement ended on 31 December 2016.
  2. First published.