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

HMRC internal manual

International Manual

Technical guidance for Swiss/UK Tax Cooperation Agreement: Introduction: Swiss agreements with other countries

Switzerland has entered into similar, but not identical, agreements with other European countries such as Germany and Austria. These agreements operate entirely independently of each other.

HMRC does not necessarily recognise that established practice in another country in respect of their agreement with Switzerland will be legitimate in the case of the UK/Swiss agreement.