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HMRC internal manual

Double Taxation Relief Manual

Double Taxation Relief Manual: Guidance by country: Switzerland: Dividends and interest

Claims to a refund of the anticipatory tax on dividends or interest should be made on Swiss form 86. Copies can be obtained from the Swiss Federal Tax Administration website ( or from the payer of the dividends or interest. The form is in four parts. The claimant should complete the first three parts and send these to HMRC in accordance with the guidance at If the necessary conditions are satisfied (see INTM162030), an HMRC officer should complete, sign and date stamp the certificate on the first two parts and then return them to the claimant. The third part should be retained.


The claimant should then forward the first two parts to the Swiss Federal Tax Authority, together with evidence of the Swiss tax withheld, no later than 31 December of the third year following the calendar year in which the income became due.