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Guernsey double taxation agreement in force

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The UK’s new double taxation agreements and protocol with Guernsey, signed in July 2018, entered into force on 7 January 2019.

The agreement and protocol take effect from:

The UK’s new double taxation agreements and protocol with Guernsey, signed in July 2018, entered into force on 7 January 2019.

The agreement and protocol take effect from:

  • 1 March 2019 for taxes withheld at source in both Guernsey and the UK;
  • 1 April 2019 for corporation tax in the UK;
  • 6 April 2019 for income tax in the UK; and
  • 1 January 2020 for income tax in Guernsey.

The new agreement is brought into effect by the Double Taxation Relief and International Tax Enforcement (Guernsey) Order, SI 2018/1345, which was laid in December.

Issue: 1428
Categories: News , International taxes
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