DT8600 - Double Taxation Relief Manual: Guidance by country: Guernsey: Agreement
Title: Agreement between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of Guernsey for the Elimination of Double Taxation with Respect to Taxes on Income and on Capital Gains and the Prevention of Tax Evasion and Avoidance
Signed: 2 July 2018
Statutory Instrument number: SI 2018 No. 1345
Entered into force: 7 January 2019
Has effect:
- in respect of taxes withheld at source, from 1 March 2019
- in Guernsey, in respect of income tax, from 1 January 2020
- in the UK, in respect of income tax, from 6 April 2019; in respect of corporation tax, from 1 April 2019
A previous agreement (SI 1952 No. 1215, as amended by SI 1994 No. 3209, SI 2009 No. 3011, SI 2015 No. 2008, SI 2016 No. 750) applied until the dates from which the above agreement had effect.
The text of the agreement currently in force can be found at the following link: https://www.gov.uk/government/publications/guernsey-tax-treaties