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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

Application/claim forms

Individuals resident in Switzerland should use

  • form SWITZERLAND2/Individual to claim relief from UK income tax on UK source interest, royalties, pensions and annuities
  • form SWITZERLAND2/Individual/Credit to claim payment of tax credit on dividends paid by UK companies before 6 April 1999.

Companies resident in Switzerland should use

  • form SWITZERLAND2/Company to claim relief from UK income tax on UK source interest and royalties
  • form SWITZERLAND2/Company/Credit to claim payment of tax credit on dividends paid by UK companies before 6 April 1999.
  • form SWITZERLAND4/Company to claim payment of tax credit if the claimant is a direct investor (see INTM362560)

Swiss approved investment funds (see INTM362640) shoulduse

  • form SWITZERLAND2/Company together with form SWITZERLAND/INVESTMENT FUND to claim relief from UK income tax on UK source interest and royalties
  • form SWITZERLAND2/Company/Credit together with form SWITZERLAND/INVESTMENT FUND to claim payment of tax credit on dividends paid by UK companies before 6 April 1999.