Guidance

Offshore disclosure facilities: Guernsey

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

Documents

Pack A: disclosure

Pack B: disclosure

Disclosure agreement details: Memorandum of Understanding

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Offshore penalties guidance

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Increased penalties for offshore tax evasion

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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

Published 14 October 2014
Last updated 1 April 2016 + show all updates
  1. The detailed guidance has been updated to show that you can no longer register for the offshore disclosure facility

  2. Guernsey detailed guidance updated.

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

  5. Crown dependency disclosure facility figures added.

  6. First published.