UK/Switzerland tax co-operation agreement: HMRC responses to frequently asked questions (FAQs)
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.
HMRC first published this FAQs document on 9 November 2011, at which time it included only FAQ 2.1. On 6 December 2011 it added FAQs 1.1 to 1.11, 2.2 to 2.13, 3.1 to 3.3, and 4.1 to 4.5. HMRC has indicated that it will update and/or add to these FAQs in future if it becomes apparent that further explanation or information on particular aspects of the agreement would be helpful.
HMRC has also published a PDF version of the FAQs document on its website (see UK/Switzerland tax co-operation agreement: HMRC responses to frequently asked questions (PDF version)).