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

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 different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

2009 Tax Information Exchange Agreement as amended by the 2013 Protocol – 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 different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

A new comprehensive Double Taxation Agreement and Protocol was signed in London on 2 July 2018. It entered into force on 7 January 2019.

It takes effect in:

  • Guernsey and the UK 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

It takes effect in the UK for:

  • Income Tax, for any year of assessment beginning on or after 6 April 2019
  • Corporation Tax from 1 April 2019

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.

The Tax Information Exchange Agreement (TIEA) and Protocol amending the 1952 Double Taxation Arrangement signed 20 January 2009, entered into force 27 November 2009. The exchange of letters was signed in London on 22 October.

The 1952 Double Taxation Arrangement entered into force on 24 October 1952 and was 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

The TIEA and arrangement amending the 1952 Double Taxation Arrangement signed 20 January 2009, entered into force 27 November 2009.

Published 17 December 2013
Last updated 22 December 2021 + show all updates
  1. 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.

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

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

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

  5. 1952 Guernsey - UK Double Taxation Arrangement as amended by the 2016 Protocol - in force added to the page.

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

  7. First published.