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Income Tax, Compliance & International

The Bailiwick of Guernsey has signed up to a number of international agreements and conventions relating to taxation and tax information exchange. Generally, the UK signs and ratifies an international agreement on behalf of the Bailiwick of Guernsey. However, in certain circumstances, Guernsey is authorised to conclude its own international agreements by a process of entrustment - this is the case for Tax Information Exchange and Double Tax Agreements. Such tax agreements apply to Guernsey, Alderney and Herm (but not Sark or Jethou). 

If you have a query about any international agreement or convention please contact the External Relations Team.

Should you have any questions in relation to international tax agreements, these can be made by email to: eoi@tax.gov.gg

A document detailing of the background and policy regarding Guernsey's Tax Agreements Guernsey, including ongoing work is available here: pdf icon Guernsey's Policy on Tax Information Exchange Agreements and Double Taxation Agreements [234kb]

Guernsey Competent Authority Details can be found here: pdf icon Guernsey Competent Authority Details [174kb]

Country by Country Reporting

Information is available on the Base Erosion and Profit Shifting (BEPS) & Country by Country Reporting (CbCR) page.

 

National Risk Assessment

The Revenue Service supports the work of the other Anti-Money Laundering (AML), Countering the Financing of Terrorism (CFT) and Countering Proliferation Financing (CFP) authorities from a tax focussed perspective. It has the ability to exchange relevant information with the other AML/CFT/CFP authorities for the purposes of them carrying on their respective functions. It covers the compliance work that the Revenue Service does in respect of both the domestic position, (ensuring all taxpayers pay the appropriate amount of tax based on the Law) and the international position regarding tax agreements.The Revenue Service ensures that the information being exchanged is relevant to the functions of the other AML/CFT authorities and consent is obtained from the relevant partner jurisdictions, where applicable.

The Revenue Service's overarching risk-based approach to its compliance activities, and the potential money laundering, financing terrorism and proliferation financing risks, evolves based on the identification, assessment and understanding of the risks as set out in the Bailiwick's National Risk Assessment (NRA), which can be found here: National Risk Assessment

The Bailiwick's National Strategy can be found here: National Strategy for Combatting Money Laundering, Financing of Terrorism and Financing of Proliferation of Weapons of Mass destruction

 

Downloads

Guernsey Competent Authority Details Guernsey's Policy on Tax Information Exchange Agreements and Double Taxation Agreements

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