Updated: The '2009 Tax Information Exchange Agreement: exchange of information as amended by the 2013 Protocol – in force' document has been added to the page.2018 Jersey Double Taxation Agreement – in force
A new comprehensive Double Taxation Agreement and Protocol was signed in London on 2 July 2018 and entered into force on 19 December 2018.
It takes effect in Jersey and the UK from:1 February 2019 for taxes withheld at source
It takes effect in Jersey from:1 January 2019 for Income Tax
It takes effect in the UK from:6 April 2019 for Income Tax 1 April 2019 for Corporation Tax 1952 Jersey-UK Double Taxation Arrangement as amended by the 2016 Protocol - in force
The 1952 Double Taxation Agreement entered into force on 24 June 1952, effective in Jersey from 1 January 1951.
The agreement is effective in the UK from:6 April 1950 for surtax 1 April 1951 for profits tax 6 April 2015 for Income Tax
The arrangement was amended by exchanges of letters which were signed in 1994, 2009, 2015 and 2016.2016 Jersey-UK Protocol - in force
The 2016 Protocol was signed in London on 29 February 2016 and St Helier on 8 March 2016 and entered into force on 2 December 2016.2015 Jersey-UK exchange of letters
The 2015 exchange of letters entered into force on 19 January 2016 and takes effect in Jersey from 1 January 2017.
The amendments take effect in the UK from:1 April 2016 for Corporation Tax 6 April 2016 for Income Tax Tax Information Exchange Agreement: exchange of information - in force
Tax Information Exchange Agreement (TIEA) and Protocol amending the 1952 Double Taxation Arrangement signed 20 January 2009, entered into force on 27 November 2009. The exchange of letters signed in London on 22 October 2013 amending the TIEA – entered into force on 28 July 2014.seen at 11:38, 12 June in Publications on GOV.UK.
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