CH207365 - How to do a compliance check: establishing the facts: asking for information: UK / Swiss tax cooperation agreement: conditions for making a request

The agreement specifies conditions that must be met with each request. You must complete the Request for Information form (Word 67kb) to ensure the following conditions are met.

• The request must be in respect of an identified individual.
• The person who is subject to the request must be, or have been, resident or ordinarily resident in the UK. The subject does not need to be UK domiciled.
• HMRC needs to have ‘plausible grounds’ for the request. Plausible grounds must be provided by HMRC to the Swiss every time a request is made.
• The time period that the request will cover will be from 1 January 2013 to the date that the request is sent. The time period is restricted to 10 years from the date that the request is sent to Switzerland by the UK Competent Authority.