Tax treaties and related documents between the UK and Guernsey.
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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.
The exchange of letters signed in London on 22 October 2013 amending the TIEA - not in force.
Published: 17 December 2013
Updated: 4 January 2017
- 1952 Guernsey - UK Double Taxation Arrangement as amended by the 2016 Protocol - in force added to the page.
- Details of the September 2015 Guernsey-UK Protocol in force added.
- First published.