International treaty: Guernsey: tax treaties

Updated: The 2018 Guernsey-UK Double Taxation Agreement is now in force.

The 1952 Double Taxation Arrangement entered into force on 24 October 1952, amended by protocols signed on 20 July 1994, 20 January 2009, 22 September 2015 and 29 February 2016.

It’s effective in Guernsey from 1 January 1951 and in the UK from:

6 April 1950 for surtax 1 April 1951 for profits tax 6 April 1951 for Income Tax

Tax Information Exchange Agreement (TIEA) and arrangement amending the 1952 Double Taxation Arrangement signed 20 January 2009, entered into force 27 November 2009.

A new comprehensive Double Taxation Agreement and Protocol was signed in London on 2 July 2018. It entered into force on 7 January 2019 and takes effect:

in Guernsey and the UK:

for taxes withheld at source, for amounts paid or credited on or after 1 March 2019

in Guernsey:

for Income Tax, for any year of assessment beginning on or after 1 January 2020

in the UK:

for Income Tax, for any year of assessment beginning on or after 6 April 2019 for Corporation Tax, 1 April 2019

The exchange of letters signed in London on 22 October 2013 amending the TIEA - not in force.

https://www.gov.uk/government/publications/guernsey-tax-treaties

seen at 18:37, 22 January in Publications on GOV.UK.
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