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Residency and your tax liability

The income tax you pay is calculated based on your residential status for tax purposes. You can be "non-resident", "resident" or "solely or principally resident...
Locums - What you need to know

A locum is a person who temporarily carries out duties for someone else in the same profession, for example a doctor, nurse, social worker etc. If you are a loc...
Income Tax

Please be aware that this page and its links are slowly being replaced as we update information on the main Revenue Service page www.gov.gg/revenue-service and...
Committee Responsibilities

Information on the political structure of the States of Guernsey and the responsibilities of each Committee, Board, Commission and Authority. Guernsey's parliam...
Double taxation arrangements (DTA)

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...
Convention on mutual administrative assistance in tax matters (MAAC)

In December 2013, the States of Guernsey agreed to ask the United Kingdom Government to have its membership of the MAAC extended to Guernsey (only the States ar...
Mutual agreement procedures

(this has been superseded by the DTA signed with the UK in 2018)
Tax information exchange agreements (TIEA)

Guernsey has signed 61 Tax Information Exchange Agreements ("TIEAs") to date. Whilst the dates of the Agreements coming into force are shown, the Entry into Fo...
Starting up in Business

This information is designed to give individuals who are starting up in business an overview of the position for tax (which goes to General Revenue) and contrib...
Freedom of Information

Guernsey operates a Freedom of Information Code. You can find the Code and details of how it works on this page. Should you have any queries in relation to appl...

St Peter Port & St Sampson

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