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UK/Swiss Tax Agreement – 24 August 2011

UK/Swiss Tax Agreement

Background

Following a previous declaration made on 25 October 2010, an agreement was reached on 24 August 2011 between the UK Treasury and Swiss Federal Department of Finance regarding the treatment of Swiss accounts held by UK taxpayers. The agreement is due to be signed by both parties within the next few months at which stage the detailed terms will be issued. However, the outline of the agreement has been communicated by HMRC. No immediate action is required as the treaty is yet to be signed and ratified by the parliaments of both countries before it enters into force, expected to be 1 January 2013.

For further advice on how the agreement may affect you please contact our dedicated helpline on 0207 007 7678.

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Download UK/Swiss Tax Agreement (PDF)

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