INTM810100 - Technical guidance for Swiss/UK Tax Cooperation Agreement: Introduction: Background
*Please note that the agreement between the UK and the Swiss Confederation on taxation cooperation ended on 31 December 2016. For further information on the termination see here. This guidance is left as is for legacy cases*
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 came into force on 1 January 2013. A link to the full text of the agreement and associated documents (HMRC website) (including amending protocol).
The agreement terminated in 31st December 2016. From this date the UK and Switzerland will exchange information under the common reporting standard. For further information on the termination of the agreement see here https://www.gov.uk/government/publications/ts-no92017-ukswiss-confederat…