LDF and Swiss-UK Tax Agreement 
  
Tax resident 
status in UK? 
  
      
  
Address in 
UK? 
  
No 
    
  
  
  
  
Yes » 
Yes 
  
Y, 
  
  
For each person is at least one of these statements true? 
a) 
b) 
C) 
d) 
e) 
f) 
g) 
h) 
A donor, settlor or provider of funds? (yes/no) 
Regarded as a principal beneficiary? (yes/no) 
A beneficiary entitled to 25% or more capital? (yes/no) 
A beneficiary entitled to 25% or more income? (yes/no) 
A beneficiary who has received more that GBP 5k per tax year 
(post August 2009)? (yes/no) 
A beneficiary who has benefitted from assets worth more than 
GBP 25k per tax year (post August 2009)? (yes/no) 
Shareholders holding 5% of shares or voting rights of companies? 
(yes/no) 
Recipients of 5% or more of company profits? (yes/no) 
Beneficial owners of bank accounts or portfolios? (yes/no) 
  
  
  
  
| 
Notification of these 
  
persons within 3 Months 
with a standard letter 
from HMRC 
  
  
  
No further 
action 
No further 
No 
» action 
  
  
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