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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