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HMRC internal manual

Double Taxation Relief Manual

Guernsey: double taxation agreement, Article 1: Taxes covered

(1) The taxes which are the subject of this Arrangement are: -

(a) In the United Kingdom:

The income tax (including surtax) and the profits tax (hereinafter referred to as `United Kingdom tax`);

(b) In Guernsey:

The income tax (including super tax) (hereinafter referred to as `Guernsey tax`).

(2) This Arrangement shall also apply to any other taxes of a substantially similar character imposed in the United Kingdom or Guernsey after this Arrangement has come into force.