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Agreements (this has been superseded by the DTA signed with the UK in 2018)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

The Common Reporting Standard (CRS) is a standard developed by the Organisation for Economic Co-operation and Development (OECD) for the automatic exchange of i...
Domestic compliance

Tax evasion is illegal. The illegal activities of a minority of people impose an additional unfair burden on honest taxpayers (which may include the evader's fa...
CitizenCard

This Scheme is operated by the non-profit company CitizenCard Limited. The Substance Use Strategy endorses this proof of age initiative. What is CitizenCard? Ci...
Maternity Services in Guernsey

The Maternity Service aims to provide excellent care in a friendly and nurturing environment to give mothers, babies and their families' personalised care from...

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