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HMRC internal manual

Inheritance Tax Manual

From:
HM Revenue & Customs
Published:
Updated:
, see all updates

  1. Contents
  2. IHTM27000
  3. IHTM27173

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.
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