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HMRC internal manual

Compliance Handbook

HM Revenue & Customs
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How to do a compliance check: establishing the facts: asking for information: UK / Swiss tax cooperation agreement: introduction

Exchange of Information request

The UK and Swiss tax authorities have a tax cooperation agreement, see Article 33. Within this agreement is the power for UK tax authorities to request information about bank accounts that might be held by individuals that are relevant to a compliance check. There is more guidance at INTM800000.

This guidance covers how you can request information under the tax cooperation agreement.

The request process will be administered by the Offshore Coordination Unit (OCU). The OCU will review, and if necessary prioritise, requests before submitting them to Centre for Exchange of Information (CEI) who are the UK Competent Authority (CA) for the purposes of the agreement. You will be advised in each case of the action taken by OCU.