International treaty

Guernsey: tax treaties

Tax treaties and related documents between the UK and Guernsey.

Documents

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

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

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Details

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

TIEA and Protocol 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, entered into force 29 July 2014.

Published 17 December 2013
Last updated 4 June 2019 + show all updates
  1. The '2009 Tax Information Exchange Agreement as amended by the 2013 Protocol – in force' document has been added to the page.
  2. The 2018 Guernsey-UK Double Taxation Agreement is now in force.
  3. The 2018 Guernsey and UK Double Taxation Agreement - not in force signed on 2 July 2018 been added to the page.
  4. 1952 Guernsey - UK Double Taxation Arrangement as amended by the 2016 Protocol - in force added to the page.
  5. Details of the September 2015 Guernsey-UK Protocol in force added.
  6. First published.