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Double taxation arrangements (DTA)

Contact Us - Income Tax Exchange of Information

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Information about when the 2018 UK DTA comes into effect.

The 2018 UK DTA came into effect in Guernsey in respect of income tax on the 1 January 2020 following the  exchange of written notes being completed on 7 January 2019. The exchange of letters regarding assistance in collection was completed on 16 December 2021, resulting in Article 27 coming into effect from 1 January 2022.

Explanatory Note re Article 4(3) ("Resident") of the 2018 UK DTA

Article 4(3) of the 2018 UK DTA reads:

"Where by reason of the provisions of paragraph 1 a person other than an individual is a resident of both Territories, the competent authorities of the Territories shall endeavour to determine by mutual agreement the Territory of which such person shall be deemed to be a resident for the purposes of this Agreement, having regard to its place of effective management, the place where it is incorporated or otherwise constituted and any other relevant factors. In the absence of a mutual agreement by the competent authorities of the Territories, the person shall not be considered a resident of either Territory for the purposes of claiming any benefit provided by this Agreement except those provided by Articles 22, 24 and 25."

The competent authorities of Guernsey and the United Kingdom have reached agreement on how to deal with companies whose residence status was considered under the terms of the 1952 UK DTA (Article 2(1)(g) of which included a "tie breaker" clause that determined residence to be:

"a company shall be regarded as resident in the United Kingdom if its business is managed and controlled in the United Kingdom and as resident in Guernsey if its business is managed and controlled in Guernsey.")

The agreement now reached is that, where the facts and circumstances have not changed, from where the business of the company is managed and controlled was considered, and residence determined accordingly, under the 1952 UK DTA, the competent authorities will not seek to reconsider the position simply because of the change of test in the 2018 UK DTA, unless the arrangements were such that treaty benefits would be denied under the conditions of Article 23 ("Entitlement to Benefits") of the 2018 UK DTA.

HMRC has updated its Guidance to reflect this agreement between the Guernsey and United Kingdom competent authorities (see https://www.gov.uk/hmrc-internal-manuals/international-manual/intm120070).

Information about the UK DTA up to and including year of charge 2019:

Information for new residents arriving in Guernsey is available here.

pdf icon Exchange of Information (EOI) Procedural Manual [1Mb]

pdf icon Guernsey Competent Authority Details [174kb]

word icon Request Template (this document may be used when making a request to Guernsey) [141kb]

pdf icon Request Review Template (internal document - used by Guernsey Tax Office to review DTA requests) [152kb]

Whilst the dates of the Agreements coming into force are shown, the Entry into Force Article in each Agreement should be consulted to determine from what date(s) the Agreement is effective.

A Guide to using the Mutual Agreement Procedure in Guernsey's Double Taxation Agreements is available in the downloads section of this page.

Full DTAs

Full DTAs
 SignedIn force with effect fromEntry into Force Article

pdf icon Cyprus [213kb]

pdf icon Cyprus MLI amendments [294kb]

15 + 29 July 2014

 

4 March 2015

 

pdf icon Cyprus - Entry into Force [5kb]

 

pdf icon Estonia [2Mb]18 November 20196 August 2020pdf icon Estonia (entry into force) [5kb]
pdf icon Hong Kong [169kb]28 March + 22 April 20135 December 2013pdf icon Hong Kong - Entry into Force [5kb]

pdf icon Isle of Man [1Mb]

pdf icon Isle of Man Protocol [2Mb]

pdf icon Isle of Man 2024 MOU re arbitration (Art 23 of 2013 DTA) [6Mb]

24 January 2013

18 October + 12 November 2019

5 July 2013

10 September 2020

pdf icon Isle of Man - Entry into Force [89kb]

 

pdf icon Jersey 1955 [16kb]2 March 19491 January 1956pdf icon Jersey - Entry into Force 1955 [3kb]
pdf icon Jersey 2013 [237kb]24 January 20139 July 2013pdf icon Jersey - Entry into Force 2013 [90kb]

pdf icon Liechtenstein [603kb]

pdf icon Liechtenstein MLI amendments [683kb]

5 + 11 June 2014

 

30 April 2015

 

pdf icon Liechtenstein - Entry into Force [167kb]

 

pdf icon Luxembourg [125kb]

pdf icon Luxembourg MLI amendments [671kb]

pdf icon Luxembourg 2022 MOU re arbitration (Art. 24 of 2013 DTA) [161kb]

10 May 2013

 

10 October 2022

8 August 2014

 

10 October 2022

pdf icon Luxembourg - Entry into Force [5kb]

 

 

pdf icon Malta [151kb]

pdf icon Malta MLI amendments [398kb]

12 March 2012

-

10 March 2013

 

pdf icon Malta - Entry into Force [5kb]

 

pdf icon Mauritius [114kb]

pdf icon Mauritius MLI amendments [751kb]

17 December 2013

 

30 June 2014

 

pdf icon Mauritius - Entry into Force [4kb]

pdf icon Monaco [427kb]7 April 20149 May 2015pdf icon Monaco - Entry into Force [46kb]

pdf icon Qatar [395kb]

pdf icon Qatar Protocol [137kb]

22 February 2013

21 June 2022

11 July 2013

 

pdf icon Qatar - Entry into Force [5kb]

 

pdf icon Seychelles [150kb]27 January 20146 October 2016pdf icon Seychelles - Entry into Force [4kb]

pdf icon Singapore [547kb]

pdf icon Singapore MLI amendments [857kb]

6 February 2013

21 June 2022

26 November 2013

 

pdf icon Singapore - Entry into Force [7kb]

 

pdf icon United Kingdom (consolidated text) [114kb]24 June 19521 January 1951pdf icon UK (1952 - entry into force) [64kb]
pdf icon UK (1994 amendment) [5kb]20 July 199420 July 1994 
pdf icon UK (2009 amendment) [133kb]20 January 200927 November 2009 
pdf icon UK (2015 amendment) [126kb]7 October 20157 October 2015 
pdf icon UK (2016 Amendment) [643kb]9 March 20166 December 2016 
pdf icon UK (2018 DTA & Protocol) [2Mb]2 July 20187 January 2019pdf icon UK (2018 - entry into force) [83kb]
pdf icon UK (2021 DTA re AIC) [207kb]16 December 20211 January 2022 
pdf icon UK 2022 MOU re arbitration (Art. 25 of 2018 DTA) [319kb]16 June 202216 June 2022 

As the later of notifications took place on 7 January 2019, the 2018 UK DTA is effective in Guernsey in respect of income tax for year of charge 2020. The exchange of letters regarding assistance in collection was completed on 16 December 2021, resulting in Article 27 entering into force with effect from 1 January 2022.

Partial DTAs

Partial DTAs
 SignedIn force with effect fromEntry into Force Article
pdf icon Australia [775kb]7 October 200924 August 2011pdf icon Australia - Entry into Force [4kb]

pdf icon Denmark (Individuals) [26kb]

pdf icon Denmark (Shipping & Aircraft) [516kb]

28 October 2008

28 October 2008

4 November 2009

4 November 2009

pdf icon Denmark - Entry into Force [5kb]

 

pdf icon Faroes (Individuals) [34kb]

pdf icon Faroes (Shipping & Aircraft) [534kb]

28 October 2008

28 October 2008

15 January 2010

15 January 2010

pdf icon Faroes - Entry into Force [5kb]

 

pdf icon Finland (Individuals) [26kb]

pdf icon Finland Protocol (Individuals) [1Mb]

pdf icon Finland (Shipping & Aircraft) [521kb]

pdf icon Finland Protocol (Shipping & Aircraft) [1Mb]

28 October 2008

3 & 24 April 2020

28 October 2008

3 & 24 April 2020

11 November 2009

 

11 November 2009

 

pdf icon Finland - Entry into Force [5kb]

 

 

 

pdf icon Greenland (Individuals) [35kb]

pdf icon Greenland (Shipping & Aircraft) [502kb]

28 October 2008

28 October 2008

19 November 2009

19 November 2009

pdf icon Greenland - Entry into Force [5kb]

 

pdf icon Iceland (Individuals) [25kb]

pdf icon Iceland (Shipping & Aircraft) [511kb]

28 October 2008

28 October 2008

26 November 2009

26 November 2009

pdf icon Iceland - Entry into Force [5kb]

 

pdf icon Ireland [35kb]

pdf icon Ireland Protocol [210kb]

26 March 2009

8 December 2021

10 June 2010

 

pdf icon Ireland - Entry into Force [5kb]

 

pdf icon Japan [111kb]6 December 201123 August 2013pdf icon Japan - Entry into Force [44kb]

pdf icon New Zealand [490kb]

pdf icon New Zealand Protocol [4Mb]

21 July 2009

16 September 2019

8 November 2010

 

pdf icon New Zealand - Entry into Force [5kb]

 

pdf icon Norway (Individuals) [27kb]

pdf icon Norway (Shipping & Aircraft) [493kb]

28 October 2008

28 October 2008

5 November 2009

5 November 2009

pdf icon Norway - Entry into Force [5kb]

 

pdf icon Poland Individuals [85kb]

pdf icon Poland Shipping & Aircraft [48kb]

pdf icon Poland Protocol [213kb]

8 October 2013

8 October 2013

19 May 2022

1 October 2014

 

 

pdf icon Poland - entry into force [5kb]

 

 

pdf icon Sweden (Individuals) [25kb]

pdf icon Sweden (Shipping & Aircraft) [501kb]

28 October 2008

28 October 2008

23 December 2009

23 December 2009

pdf icon Sweden - Entry into Force [5kb]

 

Downloads

Guernsey MAP Guide v8 2024

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