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Latest additions and changes

Listed below is the latest information added to the Income Tax website and any updates made to existing information.

New Statement of Practice - M47: The taxation of income from image rights (added 17 May 2013)

States Report - Double Taxation Arrangements with the Republic of Singapore and the Government of the State of Qatar (added 17 May 2013)

Guernsey's Policy on Tax Information Exchange Agreements and Double Taxation Arrangements (updated 15 May 2013)

Guernsey/Luxembourg Double Taxation Arrangement - signed 10 May 2013 (added 14 May 2013)

Guernsey/Botswana Tax Information Exchange Agreement - signed 10 May April 2013 (added 14 May 2013)

Appeals form (updated 3 May 2013)

Guernsey's Policy on Tax Information Exchange Agreements and Double Taxation Arrangements (updated 24 April 2013)

Guernsey/Hong Kong Double Taxation Arrangement - signed 28 March and 22 April 2013 (added 23 April 2013)

Guernsey/British Virgin Islands Tax Information Exchange Agreement - signed 12 & 17 April 2013 (added 19 April 2013)

States Report - Double Taxation Arrangements with the Governments of the Isle of Man and Jersey (added 19 April 2013)

Guernsey's Policy on Tax Information Exchange Agreements and Double Taxation Arrangements (updated 19 April 2013)

Distributions and the repeal of the deemed distribution provisions (guide updated 15 April 2013)

Guernsey Disclosure Facility (GDF) (updated 9 April 2013)

Guernsey's Policy on Tax Information Exchange Agreements and Double Taxation Arrangements (updated 26 March 2013)

Press release - continued closure of the Tax Office switchboard on Thursdays (added 26 March 2013)

Frequently Asked Questions (FAQs) on the Registration Process for Charities and Other Non-Profit Organisations (updated 11 March 2013)

Guernsey/Qatar Double Taxation Arrangement - signed 22 February 2013 (added 6 March 2013)

New Statement of Practice - Interaction of company profits and the tax cap (added 27 February 2013)

Guernsey's Policy on Tax Information Exchange Agreements and Double Taxation Arrangements (updated 15 February 2013)

The Income Tax (Deemed Distributions) (Exemptions) (Amendment) Regulations, 2012 (added 8 February 2013)

Guernsey's Policy on Tax Information Exchange Agreements and Double Taxation Arrangements (updated 7 February 2013)

Guernsey/Brazil Tax Information Exchange Agreement - signed 6 February 2013 (added 6 February 2013)

Guernsey/Mauritius Tax Information Exchange Agreement - signed 6 February 2013 (added 6 February 2013)

Guernsey/Singapore Double Taxation Arrangement - signed 6 February 2013 (added 6 February 2013)

Press release - Personal income tax return prize draw (added 31 January 2013)

Guernsey/Isle of Man Double Taxation Arrangement - signed 24 January 2013 (added 25 January 2013)

Guernsey/Jersey Double Taxation Arrangement - signed 24 January 2013 (added 25 January 2013)

Benefits in Kind return 2012 (added 23 January 2013)

Income Tax Office Data Protection Policy (updated 16 January 2013)

Personal tax return - 2012 income (added 11 January 2013)

Agency tax return - 2012 income (added 11 January 2013)

Non-resident tax return - 2012 income (added 11 January 2013)

States Report - Double Taxation Arrangement with the Government of Malta (added 10 January 2013)

Press release - Update regarding automatic penalty process (added 10 January 2013)

Guernsey's Policy on Tax Information Exchange Agreements and Double Taxation Arrangements (updated 9 January 2013)

New Statement of Practice - Fiduciary business, domestic insurance business, insurance manager and insurance intermediary business (added 9 January 2013)

Average exchange rates (updated 8 January 2013)

Press release - 2012 tax returns (added 8 January 2013)

Double Taxation Arrangements - request and review templates (amended 4 January 2013)

Tax Information Exchange Agreements - request and review templates updated (amended 4 January 2013)

Press release - Compliance & Investigation Unit (added 4 January 2013)

Explanatory text on "Companies" home page following repeal of deemed distributions (updated 2 January 2013)

Repeal of deemed distribution regime - possible avoidance (added 21 December 2012)

Summary of Allowances 2013 (added 21 December 2012)

Statement of Practice E2 - Uniform cleaning allowances for airline cabin crew (added 20 December 2012)

Press release - Update re trial closure of Income Tax Office telephone system and public counter (added 19 December 2012)

Guernsey Tax Tribunal - Practice Direction (Delay Appeals) I of 2012 (added 19 December 2012)

Penalties for non-submission of returns - Statement of Practice (updated 19 December 2012)

List of learned societies (added 11 December 2012)

Charity and Non Profit Organisation renewal application forms (added 7 December 2012)

A Guide to Income Tax Information Powers - what they are and when and how they will be used (updated 3 December 2012)

Charities and Non Profit Organisations Registers (updated 23 November 2012)

Tax Information Exchange Agreements - request review template updated (amended 19 November 2012)

Press release - Prize draw reminder (added 19 November 2012)

Guernsey Competent Authority contact details (TIEAs and DTAs) (updated 5 November 2012)

Guernsey's Policy on Tax Information Exchange Agreements and Double Taxation Arrangements (updated 1 November 2012)

Guernsey/Chile Tax Information Exchange Agreement - signed 4 April & 24 September 2012 (added 1 November 2012)

Penalties for outstanding returns - general information and Statement of Practice (added 26 October 2012)

Non-submission of paper tax returns with effect from January 2013 (added 26 October 2012)

Double Taxation Arrangements - request and review templates (added 11 October 2012)

Tax Information Exchange Agreements - request and review templates updated (amended 11 October 2012)

Guernsey/Latvia Tax Information Exchange Agreement - signed 5 September 2012 (added 10 September 2012)

Guernsey/Italy Tax Information Exchange Agreement - signed 5 September 2012 (added 10 September 2012)

Exempt bodies - following the introduction of The Income Tax (Exempt Bodies) (Guernsey) Amendment Ordinance, 2012 (added 6 September 2012)

Exempt bodies - Category A/B/C Renewal Application Form (amended 6 September 2012)

Exempt bodies - Category A/B/C First Application Form (amended 6 September 2012)

Press Release - Closure of office (added 31 August 2012)

States Report - Double Taxation Arrangement with the Government of Japan (added 31 August 2012)

Guernsey/Slovenia Tax Information Exchange Agreement - in force w.e.f. 9 August 2012.

Treasury & Resources Press Release - 2011 Personal income tax returns (added 9 August 2012)

States Report - Removal of deemed distribution regime (added 1 August 2012)

Extension of taxes covered by Guernsey/South Africa TIEA (added 30 July 2012)

Statement of Practice on Keeping, Maintaining and Retaining Records for Income Tax Purposes (added 30 July 2012)

Benefits in Kind Guide 2012 (added 26 July 2012)

Statements of Practice (Including Interpretations of Law) & Extra Statutory Concessions - 2012 edition (added 25 July 2012)

Treasury & Resources Minister's statement re QROPS 27 June 2012 (added 28 June 2012)

Guernsey's Policy on Tax Information Exchange Agreements and Double Taxation Arrangements (updated 22 June 2012)

Press Release - Changes to the record keeping requirements under the Income Tax Law (added 20 June 2012)

Guernsey/Mexico Tax Information Exchange Agreement - economic benefits (added 19 June 2012)

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