KPMG United Kingdom

About
Transparency Report 2012

Our Transparency Report seeks to explain the steps that we take to uphold our professional obligations and responsibilities and how we ensure delivery of the highest quality in all of our services.

Our national charities

We are proud to be partnering with Action for Literacy and Shelter to enable us to play a greater part in tackling the key issues of literacy and homelessness in the UK today.
Industries
Insurance finance transformation

KPMG outlines how successful finance transformation programmes are structured focusing on reporting, process, people and technology to create a Target Operating Model that sets out management’s scale and ambition for change.

Tech Horizons

Emerging, evolving and expiring – our views on the technologies of today and tomorrow. Tech Horizons is an interactive tool, highlighting technologies or trends that will cause changes in the sector.
Services
- A-Z Services
Research
MF Global UK special administration

Richard Fleming, Richard Heis and Mike Pink of KPMG LLP have been appointed "Joint Special Administrators" of MF Global UK Limited. This website provides the latest updates and information from the Joint Special Administrators.

Fast Forward 2035

fast|forward is a new and exciting project by KPMG investigating the key corporate mega-trends that will change the future business landscape and the role of the CFO.
Careers
Live. Learn. Earn. The School and Colleges Leavers Programme

Explore your options in our e-zine, where you’ll find out more about whether our Audit, Risk Consulting or Gap Programme is for you.

Graduate Programmes

If you’re not a little bit scared, you’re not paying attention. Find out more about our graduate programmes in audit, tax, advisory and central services.
Media
KPMG in the UK on Twitter

Keep up to date with the latest news and views from KPMG in the UK by following our twitter feed.

KPMG blog

KPMG’s leadership blogs brings you insight, opinion and debate from our senior partners and industry experts.
Alumni
Connected 2012

Connected 2012 features interviews with many alumni including: Leslie Ferrar, Treasurer to The Prince of Wales; Joseph Wan, CEO of Harvey Nichols; Mark Donnelly, CFO of The Football Association; and Frank Bandura, CFO of Carluccio's Ltd.

LinkedIn

Over 11,000 of our alumni are registered on LinkedIn. We have established the KPMG UK Alumni group to enable you to contact many of our past and current people who are members.

Details

Service: Tax
Date: 23/02/2012

UK-Swiss Agreement Client Briefing Sheet

A new tax agreement between the UK and Switzerland was signed on 6 October 2011 by the governments of the UK and Switzerland. The agreement is expected to enter into force from 1 January 2013. Those with undeclared assets in Switzerland (subject to the proposed one-off withholding tax) should consider their options, including the Liechtenstein Disclosure Facility (LDF).

Download Now

UK-Swiss Agreement Client Briefing Sheet (PDF 320 KB)

PDF files require Adobe Reader to view

Download Adobe Reader

Swiss Agreement at a glance:

Privacy
Applies to Swiss assets only
Regularisation of untaxed assets by levying a one-off payment (the historic charge) which will range from 19% to 34% of the capital balance (in most cases the higher of 31 December 2010 or 31 December 2012). Opt out option for non-UK domicile individuals
Introduction of a withholding tax on future income and capital gains:

- 48% on interest and other income

- 40% on dividend income

- 27% on capital gains

For non-UK domiciled individuals, only applies to UK source income/gains and remittances.

© 2013 KPMG LLP, a UK limited liability partnership, is a subsidiary of KPMG Europe LLP and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative, a Swiss entity. All rights reserved.

KPMG International Cooperative ("KPMG International") is a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm.