Statutory guidance

UK-Swiss Confederation: Taxation Co-operation Agreement (terminated)

Agreement between the UK and the Swiss Confederation on taxation co-operation ended on 31 December 2016.

• From: HM Revenue & Customs
• Published: 14 January 2013
• Last updated: 4 January 2017 — See all updates

Documents

UK-Swiss Confederation: Taxation Co-operation Agreement (terminated)

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UK-Swiss Confederation: Termination of the Taxation Co-operation Agreement

PDF, 359 KB, 4 pages

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The UK-Swiss Tax Co-operation Agreement and HMRC factsheet

PDF, 77.1 KB, 2 pages

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Agreed minutes: 6 October 2011

PDF, 8.94 KB, 1 page

Agreed minutes: 14 November 2016

PDF, 182 KB, 1 page

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UK-Swiss Protocol - letters to implement changes to the formula which calculates the one-off payment for the past

PDF, 93.1 KB, 3 pages

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Joint declaration concerning the equivalence of the agreement

PDF, 8.63 KB, 1 page

Declaration concerning the acquisition of customer data stolen from Swiss banks

PDF, 8.44 KB, 1 page

Letter from HMRC on criminal investigations

PDF, 9.81 KB, 1 page

Memo produced by HM Treasury after meeting with Swiss bankers on issues raised in respect of cross border financial services

PDF, 174 KB, 18 pages

Note associated with the memorandum

PDF, 9.25 KB, 1 page

Details

The agreement between the UK and the Swiss Confederation on taxation co-operation ended on 31 December 2016. It originally came into force on 1 January 2013.

From 1 January 2017, the UK and the Swiss Confederation will share financial accounts data under the Organisation for Economic Co-operation and Development’s Common Reporting Standard.

Further information

See the Finance Act 2013 for details of the Swiss agreement remittance basis.

Supporting UK legislation at Schedule 36 to the Finance Act 2012 became effective from 1 January 2013.

Further guidance is available in the International Manual and Compliance Handbook.

Published 14 January 2013
Last updated 4 January 2017 + show all updates

1. 4 January 2017

   The agreement ended on 31 December 2016.

2. 14 January 2013

   First published.