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ï»�&±ô³Ù;³ó2&²µ³Ù;Exchange of Information request</h2><p>»Ê¹ÚÌåÓýapp UK and Swiss tax authorities have a tax cooperation agreement, see . Within this agreement is the power for UK tax authorities to request information about bank accounts that might be held by individuals that are relevant to a compliance check. »Ê¹ÚÌåÓýappre is more guidance at INTM800000.</p><p>This guidance covers how you can request information under the tax cooperation agreement.</p><p>»Ê¹ÚÌåÓýapp request process will be administered by the Offshore Coordination Unit (OCU). »Ê¹ÚÌåÓýapp OCU will review, and if necessary prioritise, requests before submitting them to Centre for Exchange of Information (CEI) who are the UK Competent Authority (CA) for the purposes of the agreement. You will be advised in each case of the action taken by OCU.</p>