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HMRC internal manual

Double Taxation Relief Manual

From
HM Revenue & Customs
Updated
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Double Taxation Relief Manual: Guidance by country: Switzerland: Other income

Any claims to relief under the agreements from Swiss tax on income other than dividends or interest (see DT18107) should be made by letter addressed to the Swiss tax authority which made the assessment concerned. The claimant should state the grounds of his claim and enclose supporting evidence.