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HMRC internal manual

International Manual

From
HM Revenue & Customs
Updated
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Technical guidance for Swiss/UK Tax Cooperation Agreement: Introduction: Swiss implementation

Under the provisions of the agreement, amongst other duties, Swiss paying agents are obliged to identify UK residents, levy relevant charges, process disclosures and transfer funds to the UK via the Swiss authorities.

Implementation of the agreement in these matters is therefore a matter for the Swiss paying agents as instructed by guidance from the SFTA(web) 

Please use the guidance if you require clarification on the definition of relevant assets, relevant persons or other associated issues. It will not be appropriate for HMRC to comment on the application of the agreement in these areas.