Anthony Pride

Thank you for providing clear instructions. I note that you do not require the Tax Voucher or Certificate of Tax Deducted (required by the Swiss authorities) to be attached to the Forms 86 prior to submission to HMRC for certification.

I do not think HMRC require the tax vouchers or certificates of income tax deducted. Their role is to ensure that you are a UK tax resident and tax payer and to stamp the forms 86 on the reverse to certify this. (Include your NI number and unique tax reference number on the covering letter) The forms are stamped, signed on the reverse by HMRC and returned to you for submission to Berne, at which point you can attach the documents prior to mailing to Switzerland. It would be very useful if this could be officially confirmed.

Thank you

Thank you for your response and note that HMRC will return the certified forms to the sender for forwarding to Berne. Can I thus safely assume that the Tax vouchers etc (required by the Swiss tax authorities) can be attached to the Form 86 after its return and are not required by HMRC?

The Swiss Forms 86 require signed certificates of the Income Tax deducted and Tax vouchers (supplied by the share holding platforms) to be attached before submission to Berne. Do these need to be attached before or after forwarding to HMRC for certification? After certification, are the forms returned to the applicant or are they submitted by HMRC directly to Switzerland?