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HMRC internal manual

Double Taxation Relief Manual

From
HM Revenue & Customs
Updated
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Double Taxation Relief Manual: Guidance by country: Guernsey: Relief from Guernsey tax

No special forms are available in this country for the purpose of claiming relief from Guernsey tax under the agreement. Anyone wishing to do so should write to the Income Tax Office, PO Box No. 37, 7-9 Fountain Street, Guernsey, Channel Islands.

A residence certificate (see INTM162030) will be required in support of the claim.