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HMRC internal manual

International Manual

Technical guidance for Swiss/UK Tax Cooperation Agreement: Introduction: Background

This guidance clarifies certain technical issues arising from the implementation of the Swiss UK Tax Cooperation Agreement (“the agreement”).

The agreement was signed on 6 October 2011 and comes into force on 1 January 2013. A link to the full text of the agreement and associated documents (HMRC website) (including amending protocol)