Guidance

Offshore disclosure facilities: Guernsey

Find out about the Guernsey Disclosure Facility which ran from 6 April 2013 to 31 December 2015

• From: HM Revenue & Customs
• Published: 14 October 2014
• Last updated: 1 April 2016
  Show all updates

  1. 1 April 2016

     The detailed guidance has been updated to show that you can no longer register for the offshore disclosure facility

  2. 1 December 2015

     Guernsey detailed guidance updated.

  3. 6 October 2015

     The detailed guidance has been updated to reflect that this Crown Dependency facility ends on 31 December 2015. The postal address has also been updated.

  4. 24 September 2015

     Offshore disclosure facility end date has been amended to 31 December 2015.

  5. 20 July 2015

     Crown dependency disclosure facility figures added.

  6. 14 October 2014

     First published.

Documents

Crown dependency disclosure facility figures: Guernsey

HTML

Pack A: disclosure

PDF, 392 KB, 29 pages

Pack B: disclosure

PDF, 751 KB, 61 pages

Disclosure facility detailed guidance

PDF, 288 KB, 20 pages

Disclosure agreement details: Memorandum of Understanding

PDF, 612 KB, 10 pages

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Offshore penalties guidance

PDF, 48.3 KB, 6 pages

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Increased penalties for offshore tax evasion

PDF, 83 KB, 2 pages

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Details

This facility was an opportunity to bring all your tax affairs up to date if you’ve worldwide income that’s not been taxed. It ran from 6 April 2013 to 31 December 2015 and has now closed