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Tattooing and Piercing

Tattooing, Body Piercing, Ear Piercing, Acupuncture and Electrolysis Tattooing, body piercing, ear piercing, acupuncture and electrolysis treatment are all re...
Tobacco Licensing

Tobacco control legislation places requirements on anyone that sells tobacco products; Anyone that sells tobacco products is required to be licensed There is a...
Waste Licensing

Local legislation places a 'Duty of Care' on anyone that handles waste as part of their commercial activities. Environmental pollution legislation requires all...
Food Business Information

Starting a Food Business There are a number of issues to consider before you start a new food business. These include registering the business, structural requ...
Income tax relief

This section provides details of the treatment, for Guernsey income tax purposes, of payments made in favour of Guernsey registered charities with effect from 1...
EU savings directive (EUSD)

EUSD Guidance Notes Guidance on the application of the agreements entered into between Guernsey and each EU Member State in support of the EU directive on the t...
Mutual agreement procedures

Agreements (this has been superseded by the DTA signed with the UK in 2018)
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...
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...
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...

St Peter Port & St Sampson

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