UK-Guernsey 2018 Double Tax Treaty enters into force

Released 22 January 2019

The 2018 Guernsey-UK Double Taxation Agreement entered into force on 7 January 2019.

The new comprehensive Double Taxation Agreement and Protocol, which replaces the UK-Guernsey Double Taxation Arrangement signed 24 June 1952, was signed in London on 2 July 2018. It entered into force on 7 January 2019 and takes effect:

in Guernsey and the UK:

for taxes withheld at source, for amounts paid or credited on or after 1 March 2019;

in Guernsey:

for income tax, for any year of assessment beginning on or after 1 January 2020;

in the UK:

for income tax, for any year of assessment beginning on or after 6 April 2019;

for corporation tax, 1 April 2019.

View the treaty at Guernsey: tax treaties.

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