Tax treaties between the UK and Guernsey and related documents.
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Double Taxation Arrangement
The double taxation arrangement entered into force on 24 October 1952 and has been 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 Agreements
Tax Information Exchange Agreement: Guernsey - exchange of information
Bilateral agreement between UK and Guernsey for co-operation in tax matters through exchange of information.
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.