Last updated 11th July 2022
Updates
Statement of Practice 
M56 - Island Games 2023 [89kb] (published 5 January 2023)
Statement of Practice M48 - Retirement annuity allowance for married couple [132kb] (updated 20 December 2022)
Statement of Practice E27 - Domestic employees [91kb] (updated 20 December 2022)
Statement of Practice E28 - Split employment [100kb] (updated 20 December 2022)
GSCCA Circular 21 Independent Taxation [138kb] (published 26 September 2022)
Guernsey's Policy on Tax Information Exchange Agreements and Double Taxation Arrangements [216kb] (updated 21 September 2022)
Adjustments for living expenses (hotels and guesthouses); Annual allowances (motor vehicles) [177kb] (published 21 February 2022)
Bulletin Bulletin 2022/2 - Self certificate reporting extension [141kb] (published 27 January 2022)
Statement of Practice M55 - Death in service schemes [109kb] (published 12 January 2022)
Bulletin Bulletin 2022/1 - CRS Reportable and Participating Jurisdictions 2021-2022 [266kb] (published 7 January 2022)
Guernsey's Policy on Tax Information Exchange Agreements and Double Taxation Arrangements [216kb] (updated 9 December 2021)
GSCCA circular 16 International Financial Reporting Standard (IFRS) 16 - Leases [402kb] (published 30 November 2020)
Guidance on the Economic Substance Requirements and the implications of COVID-19 [415kb] (published 27 November 2020)
Guidelines for requesting Mutual Agreement Procedure assistance in Guernsey [377kb] (updated 17 November 2020)
Statement of Practice B15 - Business expenses - use of home as an office [401kb] (updated 29 October 2020)
Statement of Practice E48 - Employees working from home [407kb] (updated 29 October 2020)
Statement of Practice B17 - Covid-19 - Payroll co funding and grants [413kb] (updated 5 October 2020)
Statement of Practice C57 - Investment management services [431kb] (updated 12 August 2020)
Statement of Practice M19 - Guernsey residents - investments in funds [425kb] (updated 12 August 2020)
Liechtenstein DTA MLI amendments [683kb] (published 24 April 2020)
Statement of Practice B17 - Covid-19 - Payroll co funding and grants [413kb] (published 22 April 2020)
Statement of Practice C55 - Large retail business [463kb] (updated 22 April 2020)
Statement of Practice E48 - Employees working from home [407kb] (published 22 April 2020)
Statement of Practice R15 - Pro-rating personal and other allowances in the year of arrival in, and permanent departure from, Guernsey [449kb] (updated 17 March 2020)
Statement of Practice M16 - Foster Carers and Community Foster Carers, Family Link Scheme, family and friends care, Residence Orders and payments made under Supported Lodgings arrangements [142kb] (published 6 March 2020)
Anguilla [303kb] TIEA signed 13 & 19 February 2020 (added 5 March 2020)
