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HMRC internal manual

International Manual

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

The necessary UK legislation to implement the agreement was enacted in Schedule 36 to FA 2012. It comes into force at the same time as the agreement itself (see INTM810100). This guidance explains how HMRC will implement that legislation and, in particular, the application of the principle of clearance of UK tax liabilities.