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HMRC internal manual

International Manual

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

Claims by Swiss trust companies

Although Swiss law does not include the concept of trusts, there are trust companiesbased in Switzerland which provide offshore trustee services to a foreign market,including the United Kingdom. If you receive a claim, application or correspondence abouta possible claim from a Swiss trust company you should refer the papers to TechnicalAdvice Group, who will decide how to proceed.