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HMRC internal manual

International Manual

HM Revenue & Customs
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DT Agreements: Switzerland - Income from a UK source paid to a resident of Switzerland

Double Taxation Conventions between the UK and Switzerland

The current UK/Switzerland Double Taxation Convention entered into force in 1978 andthe text can be found in SI1978/1408.

The agreement has been amended by protocols SI1982/714 and SI1994/3215.