Guidance

UK-Swiss Confederation Taxation Co-operation Agreement: questions and responses

Responses to points raised about the Tax Agreement between the UK and Switzerland which came into force on 1 January 2013.

Detail

Answers to points raised about the Tax Agreement between the UK and Switzerland signed on 6 October 2011. The answers given are not a substitute for the Agreement.

HM Revenue and Customs will update and/or add more information if it becomes apparent that further explanation would be helpful.