Mark Dyer

I am attempting to reclaim Swiss withholding tax on a lump sum payment derived from my Swiss Pension Pillar 2 under Article 18.2 of the UK-SWISS DTA. Basel-Stadt wrote to me in translation "You will not receive a refund as the UK is excluded from this procedure." In reading the DTA currently in force (as amended in 2017), I find no regulation saying that UK residents are excluded from reclaiming their Swiss withholding tax. Earlier this year HMRC sent me the certified double taxation form needed for the tax authorities in Switzerland to complete the process. Please can HMRC offer any guidance on this matter of reclaiming Swiss withholding tax. If there is a regulation that prohibits this process, please can you direct me to that legislation.