LDF and Swiss-UK Tax Agreement 
Annex B: Flow Chart of LDF Identification and Notification Process 
Own diagram based on the MoU, Joint Declaration and Steueramtshiflegesetz-UK 
  
Start 
  
  
  
     
    
    
       
    
  
  
  
  
  
Relevant 
Services pro- No further 
vided? action 
Relevant 
property ex- No further 
isting? action 
  
  
  
  
Names of persons involved as: 
a) Donors, settlors and providers of funds 
b) Persons regarded as principal beneficiaries 
c) Beneficiaries entitled to 25% or more capital 
d) Beneficiaries entitled to 25% or more income 
e) Beneficiaries who have received more that GBP 5K per tax year 
(post August 2009) 
f) Beneficiaries who have benefitted from assets worth more that 
GBP 25K per tax year ( post August 2009) 
g) Other beneficiaries 
h) Shareholders of companies 
1) Recipients of company profits 
p Beneficial owners 
  
  
  
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