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International treaty

Guernsey: tax treaties

Tax treaties and related documents between the UK and Guernsey.

Updates to this page

From:
HM Revenue & Customs
Published:
17 December 2013
Last updated:
19 August 2022
Show all updates

  1. 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'

  2. 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.

  3. The '2009 Tax Information Exchange Agreement as amended by the 2013 Protocol – in force' document has been added to the page.

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

  5. The 2018 Guernsey and UK Double Taxation Agreement - not in force signed on 2 July 2018 been added to the page.

  6. 1952 Guernsey - UK Double Taxation Arrangement as amended by the 2016 Protocol - in force added to the page.

  7. Details of the September 2015 Guernsey-UK Protocol in force added.

  8. First published.

Documents

UK-Guernsey memorandum of understanding on arbitration under Article 25 of the Agreement

HTML

2021 UK-Guernsey exchange of letters — in force

HTML

2018 Guernsey-UK Double Taxation Agreement — in force

PDF, 764 KB, 28 pages

2009 Tax Information Exchange Agreement as amended by the 2013 Protocol — in force

PDF, 437 KB, 11 pages

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Guernsey-UK Double Taxation Arrangement as amended by the 2009 arrangement — in force

PDF, 43.2 KB, 19 pages

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2016 Guernsey-UK Protocol — terminated

PDF, 285 KB, 2 pages

1952 Guernsey-UK Double Taxation Agreement as amended by the 2016 Protocol — terminated

PDF, 382 KB, 9 pages

2015 Guernsey-UK Protocol — terminated

PDF, 119 KB, 2 pages

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.

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