UK/Switzerland tax co-operation agreement: HMRC responses to frequently asked questions (FAQs) | Practical Law
In this document HMRC provides answers to frequently asked questions (FAQs) about the UK/Switzerland tax co-operation agreement that was signed between the two governments on 6 October 2011 and was amended by a protocol signed on 20 March 2012 and by a mutual agreement signed on 18 April 2012. HMRC states that the answers it has given to these FAQs are not a substitute for the terms of the agreement itself. For further information on the agreement (as amended), see Practice note, UK/Switzerland tax co-operation agreement.