International treaty: Guernsey: tax treaties

We have added the ‘UK-Guernsey memorandum of understanding on arbitration under Article 25 of the Agreement’ and the ‘2021 UK-Guernsey exchange of letters’. We have listed as terminated, the ‘1952 Guernsey-UK Double Taxation Agreement as amended by the 2016 Protocol’, the ‘2016 Guernsey-UK Protocol’ and the ‘2015 Guernsey-UK Protocol’

Information about the provisions of Article 27, concerning assistance in the collection of taxes, take effect from 1 January 2022 following an Exchange of Letters between the UK and Guernsey under Article 28(2)(b) of the Agreement has been added to the detail section.

The ‘2009 Tax Information Exchange Agreement as amended by the 2013 Protocol – in force’ document has been added to the page.

The 2018 Guernsey-UK Double Taxation Agreement is now in force.

The 2018 Guernsey and UK Double Taxation Agreement – not in force signed on 2 July 2018 been added to the page.

1952 Guernsey – UK Double Taxation Arrangement as amended by the 2016 Protocol – in force added to the page.

Details of the September 2015 Guernsey-UK Protocol in force added.

First published.