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HMRC internal manual

Compliance Handbook

How to do a compliance check: starting a compliance check: offshore structures involving Swiss assets and investments: dealing with Swiss tax certificates

When you are provided with certificates of tax paid relating to

  • a one-off charge or
  • withholding tax

from a Swiss institution you must send a copy of the certificate for scanning and retain the original. See COG19200 which outlines the process to follow when sending post to Netherton for scanning.

You must also refer the case to the Offshore Coordination Unit (OCU).

This can be done by email to the OCU and must include

  • a brief report of the circumstances
  • the Caseflow reference so that the OCU can review the scanned copy of the certificate.

The OCU will provide further guidance on any issues associated with the certificate within 15 working days of receipt and, where appropriate, arrange for the authenticity of the certificate to be confirmed.