Double Taxation Relief Manual: Guidance by country: Switzerland: Agreements
The United Kingdom has a comprehensive agreement with Switzerland (SI 1978/1408). It was amended by an agreement (SI 1982/714 which changed certain provisions relating to dividends and by a further agreement (SI 1994/3215), which made changes to the interest and other Articles. Another protocol (SI 2007/3465) made changes to a number of Articles, the Pensions and Exchange of Information Articles seeing the most extensive changes.
If using the HMRC Intranet, the 2007 protocol can be viewed through the “New treaties/protocols in force” link on the sidebar. On the HMRC web-site, searching for “Treaties in force Switzerland” will provide a link to the protocol.
The text of the Tax Treaty can be found via https://www.gov.uk/government/publications/switzerland-tax-treaties