Business tax – international treaty

Jersey: tax treaties

Tax treaties between the UK and Jersey and related documents.

Documents

1952 Jersey/UK Double Taxation Arrangement, as amended by the 2015 Exchange of Letters - in force

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2015 Jersey/UK Exchange of Letters

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Detail

The double taxation agreement entered into force on 24 June 1952 and is effective in Jersey from 1 January 1951.

The agreement is effective in the UK from

  • 6 April 1950 for surtax
  • 1 April 1951 for profits tax
  • 6 April 20151 for Income Tax

The arrangement was amended by exchanges of letters which were signed in 1994, 2009 and 2015. The 2015 exchange of letters entered into force on 19 January 2016 and takes effect in Jersey from 1 January 2017.

The amendments take effect in the UK from:

  • 1 April 2016 for Corporation Tax
  • 6 April 2016 for Income Tax

Tax Information Exchange Agreements

Tax Information Exchange Agreement: Jersey - exchange of information
Bilateral agreement between UK and Jersey for co-operation in tax matters through exchange of information.