Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

International Manual

HM Revenue & Customs
, see all updates

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

Claims by Pension Funds (‘Fondation de Prévoyance’)

A Swiss pension fund will usually be called a Fondation de Prévoyance. Claims can beaccepted on the basis set out in INTM336000.