Guernsey: tax treaties
Tax treaties and related documents between the UK and Guernsey.
Documents
Details
UK-Guernsey memorandum of understanding on arbitration under Article 25 of the Agreement
The memorandum was signed on 16 June 2022 and has not yet entered into force.
2021 UK-Guernsey exchange of letters — in force
The provisions of Article 27, concerning assistance in the collection of taxes entered into force on 1 January 2022 following an Exchange of Letters between the UK and Guernsey under Article 28(2)(b) of the Agreement.
It is effective in the UK and Guernsey from 1 January 2022.
2018 Guernsey-UK Double Taxation Agreement — in force
The Double Taxation Agreement and Protocol entered into force on 7 January 2019. It was signed in London on 2 July 2018.
It is effective in the UK from:
- 6 April 2019 for Income Tax, for any year of assessment beginning on or after this date
- 1 April 2019 for Corporation Tax
It is effective in:
- the UK and Guernsey for taxes withheld at source, for amounts paid or credited on or after 1 March 2019
- Guernsey for Income Tax, for any year of assessment beginning on or after 1 January 2020
2009 Tax Information Exchange Agreement as amended by the 2013 Protocol — in force
The Tax Information Exchange Agreement (TIEA) and Protocol amending the 1952 Double Taxation Arrangement entered into force on 27 November 2009.
Guernsey-UK Double Taxation Arrangement as amended by the 2009 arrangement — in force
The Guernsey-UK Double Taxation Arrangement as amended by the 2009 arrangement entered into force on 29 July 2014.
Last updated 19 August 2022 + show all updates
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We have added the 'UK-Guernsey memorandum of understanding on arbitration under Article 25 of the Agreement' and the '2021 UK-Guernsey exchange of letters'. We have listed as terminated, the '1952 Guernsey-UK Double Taxation Agreement as amended by the 2016 Protocol', the '2016 Guernsey-UK Protocol' and the '2015 Guernsey-UK Protocol'
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Information about the provisions of Article 27, concerning assistance in the collection of taxes, take effect from 1 January 2022 following an Exchange of Letters between the UK and Guernsey under Article 28(2)(b) of the Agreement has been added to the detail section.
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The '2009 Tax Information Exchange Agreement as amended by the 2013 Protocol – in force' document has been added to the page.
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The 2018 Guernsey-UK Double Taxation Agreement is now in force.
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The 2018 Guernsey and UK Double Taxation Agreement - not in force signed on 2 July 2018 been added to the page.
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1952 Guernsey - UK Double Taxation Arrangement as amended by the 2016 Protocol - in force added to the page.
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Details of the September 2015 Guernsey-UK Protocol in force added.
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First published.