beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Inheritance Tax Manual

Foreign property: Double Taxation Conventions: certificate of tax paid: Switzerland

Any case where there is property in Switzerland and:

  • a double taxation credit is claimed
  • tax is imposed in Switzerland, or
  • the taxpayer requests a certificate of the Inheritance Tax paid for the Swiss authorities

should be referred to Technical for advice.

  • the amount of Swiss tax paid, and
  • the date of payment.