International treaty

Guernsey: tax treaties

Tax treaties and related documents between the UK and Guernsey.


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

This file may not be suitable for users of assistive technology. Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email Please tell us what format you need. It will help us if you say what assistive technology you use.


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.

Published 17 December 2013
Last updated 22 January 2019 + show all updates
  1. The 2018 Guernsey-UK Double Taxation Agreement is now in force.
  2. The 2018 Guernsey and UK Double Taxation Agreement - not in force signed on 2 July 2018 been added to the page.
  3. 1952 Guernsey - UK Double Taxation Arrangement as amended by the 2016 Protocol - in force added to the page.
  4. Details of the September 2015 Guernsey-UK Protocol in force added.
  5. First published.