Graham Hills

Hello, I am aware that there is a dual taxation agreement on income with Switzerland. However I would like clarification on my situation as to whether I am eligible to claim back tax paid in Switzerland. I am a UK resident and UK domiciled and always have been. I am retired and have state pension income, and also a SIPP in drawdown that I do not currently take regular payments from - but I would like to, subject to the dual tax position. My wife and I have a second home in the canton of Vaud in Switzerland. I submit (via an agent in Switzerland) a Swiss tax return each year and the tax paid is calculated on world wide assets and also on income. Each year I submit to my Swiss agent my UK self assessment tax return for the Swiss income declaration. I have no other income. At present my income is less than the UK personal allowance and so I don't pay UK tax on it and so thus far there has been no potential for reclaiming any Swiss tax on income. However I now would like to drawdown regular income from my SIPP that would take me into the 20% basic tax bracket. It will also increase my Swiss income tax significantly, likely to the point where I would potentially effectively be paying 20-25% on that, plus the 20% basic rate tax in the UK. My question is, can I claim some, or all (subject to how much UK tax is paid), of the Swiss tax back against my UK income declared in my UK tax return? I hope my explanation is clear. Thank you in advance. Graham Hills