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

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

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皇冠体育app agreement specifies conditions that must be met with each request. You must complete the to ensure the following conditions are met.

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