1977 UK/Switzerland Double Taxation Convention as amended by the 1981, 1993, 2007, 2009 and the 2017 Protocols The 2017 Protocol entered into force on 16 July 2019
### CONVENTION BETWEEN THE GOVERNMENT OF THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND AND THE SWISS CONFEDERATION FOR THE AVOIDANCE OF DOUBLE TAXATION WITH RESPECT TO TAXES ON INCOME
Intending to eliminate double taxation with respect to taxes on income without creating opportunities for non-taxation or reduced taxation through tax evasion or avoidance (including through treaty-shopping arrangements aimed at obtaining reliefs provided in this Convention for the indirect benefit of residents of third States); Have agreed as follows:
Citation to select or copy
Switzerland / United Kingdom; HMRC, 1977 UK-Switzerland Double Taxation Convention as amended by the 2017 protocol; edition 1977 Convention amended by 1981, 1993, 2007, 2009 and 2017 Protocols; HMRC updated 29 September 2021; source section Preamble; English; unreviewed source text, current applicability unverified; /editions/ch-gb-1977-hmrc-amended-2017-html-v1/en/supplements/preamble/
Disclaimers
Unreviewed machine transcription. Not a verified current-law consolidation or legal advice. Later changes may be missing.
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Source & edition
HMRC, 1977 UK-Switzerland Double Taxation Convention as amended by the 2017 protocol
Digest scope: retained online-source capture; no PDF binary verification
Edition
1977 Convention amended by 1981, 1993, 2007, 2009 and 2017 Protocols; HMRC updated 29 September 2021
Text available here
English
Review
Unreviewed; qualified human review pending
Current applicability
Not verified
Signature
1977-12-08
Languages recorded in source metadata: English. This is not a promise of available text or a translation.
Edition notes and known limitations
Official HTML text capture, not Original PDF; human wording and current-law certification not claimed.
Block IDs are navigation aids, never invented legal paragraph numbers. Native extraction can flatten ordered-list styling; only printed source labels are retained.
Complete preamble, closing and all supplied integral protocol/notes are retained separately and searchable within this source.
Publisher date discrepancy retained: amended-publication introduction says 2017 Protocol entered into force 16 July 2019; HMRC country index says 19 July 2019. No protocol entry-into-force date asserted in structured dates.
This is the 1977 Convention, not the older 1966 publication.
Source authority, text completeness and currentness still require human review.
2017 Protocol entry-into-force date differs between HMRC publication and index. do not assert a structured protocol entry-into-force date; wording preserved