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HMRC internal manual

International Manual

From
HM Revenue & Customs
Updated
, see all updates

DT Agreements: Switzerland - Income from a UK source paid to a resident of Switzerland

Contents

INTM362510 CAR Residency reference numbers: Country code
   
INTM362520 Application/claim forms
INTM362530 Double Taxation Conventions between the UK and Switzerland
INTM362540 UK interest paid to a resident of Switzerland
INTM362550 UK royalties paid to a resident of Switzerland
INTM362560 UK dividends paid to a resident of Switzerland - portfolio investor
INTM362570 UK dividends paid to a resident of Switzerland - direct investor
INTM362580 UK pensions/annuities paid to a resident of Switzerland
INTM362590 UK NIRP and Incapacity Benefit paid to a resident of Switzerland
INTM362600 UK government pensions paid to a resident of Switzerland
INTM362610 Other income paid to a resident of Switzerland
INTM362620 Construction Industry Scheme: Permanent establishment provisions
INTM362630 UK personal allowances
INTM362640 Swiss Investment Funds (Article 27(9))
INTM362650 Claims by Stiftung (Foundations)
INTM362660 Claims by Swiss trust companies
INTM362670 Claims by Pension Funds (‘Fondation de Prévoyance’)