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Intergovernmental agreements (FATCA)

Contact Us - Income Tax Exchange of Information

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Agreement withSigned onIn force with effect from

pdf icon United Kingdom [390kb]

pdf icon United Kingdom - Annex II and III update [175kb]

22 October 2013


29 July 2014


pdf icon USA [389kb]

pdf icon USA Competent Authority Arrangement [632kb]

13 December 2013

9 & 14 October 2015

26 August 2015



United Kingdom Agreement updates

Guernsey is committed to the adoption of the global Common Reporting Standard on Automatic Exchange of Information ("the CRS")  with effect from 1 January 2016, with first reporting taking place in 2017.  Guernsey is one of approximately 60 jurisdictions working to this implementation timetable, including all EU Member States (with the exception of Austria, which will have an extra year before implementation of the CRS).

The UK has indicated that it would wish to move from the existing intergovernmental agreement ("the UK IGA") that it has with Guernsey (and the other Crown Dependencies and the Overseas Territories) to the CRS, as from 1 January 2016.

A number of options exist for how the transition could be achieved, to satisfy the UK's wish to ensure that no "gaps" occurred in the data that would have been reported under the UK IGA for 2016 but which may not be reported  under the CRS until 2018. After consultation with Guernsey Financial Institutions, it has been agreed with the UK that for 2016 the CRS reporting requirements should be supplemented by the provision of information on pre-existing individual low value accounts and pre-existing entity accounts in respect of UK residents.  This means that the UK can receive 2016 calendar year information in 2017 solely under the CRS, thus avoiding any need for Guernsey Financial Institutions having to make separate (and possibly duplicate) returns under both the UK IGA and the CRS. I should make it clear that the intention is that due diligence already undertaken on UK reportable accounts for the purposes of the UK IGA will not need to be repeated  for the CRS.

The CRS does not provide for any special arrangements, such as the Alternative Reporting Regime ("the ARR", for "Non-Doms") which exists under the IGA. As a result of the adoption of the CRS from 1 January 2016, reporting of 2016 data for all relevant UK accounts will be required in 2017 including all UK non-domiciled account holders.  The ARR will therefore be available only under the UK IGA, and for 2014 and 2015 only.

We will be consulting with our legal advisers regarding the steps required to achieve this transition. Further guidance will be issued, as necessary.

United States of America Agreement updates

Please see the media release dated 12 June 2014 regarding notification of effective dates for the US Agreement.

An agreement between the Competent Authorities was signed on 9 October 2015 (by Guernsey) and 14 October 2015 (by the USA).

General updates

Registration for reporting obligations under the UK-Guernsey IGA is now live on IGOR. This relates to both standard reporting under Article 2 of the UK-Guernsey IGA and also under the Alternative Reporting Regime.


A new tool has been created by Digimap in order to help technical personnel quickly understand the technical requirements of FATCA XML reporting. This is now available at:

Intergovernmental Agreements (FATCA) - Guidance Notes

pdf icon Guidance Notes v.1 (31 January 2014) [1000kb] 
pdf icon Guidance Notes v.2 (1 April 2014) [1Mb]pdf icon Guidance Notes v.2 (tracked) [1Mb]
pdf icon Guidance Notes v.3 (28 July 2014) [1Mb]pdf icon Guidance Notes v.3 (tracked) [1Mb]
pdf icon Guidance Notes v.4 (15 December 2014) [1Mb]pdf icon Guidance Notes v.4 (tracked) [1Mb]
pdf icon Guidance Notes v.5 (30 April 2015) [1Mb]pdf icon Guidance Notes V.5 (tracked) [1Mb]



pdf icon Bulletin 2023/4 - Notices issued for FATCA and CRS reporting deadlines [153kb]

pdf icon Bulletin 2023/3 - FATCA Tax Identification Numbers (TINs) and IRS notice 2023-11 [239kb]

pdf icon Bulletin 2023/2 - Reporting deadlines and requirements [201kb]

pdf icon Bulletin 2022/3 - Reporting deadlines and compliance controls [147kb]

pdf icon Information Notice 02-22 CRS & FATCA compliance [255kb]

pdf icon Information Notice 01-22 CRS & FATCA compliance [432kb]

pdf icon Bulletin 2022/2 - Self certificate reporting extension [141kb]

pdf icon Bulletin 2021/7 - Implementation of new controls and compliance requirements [202kb]

pdf icon Bulletin 2021/6 - Implementation of new enforcement and sanctions [280kb]

pdf icon Bulletin 2021/5 - Amendments to Income Tax Law - AEOI compliance (July 2021) [202kb]

pdf icon Information Notice 2021 CRS & FATCA compliance [274kb]

pdf icon Bulletin 2021/4 - Notices issued for the US IGA and CRS Reporting Deadlines [192kb]

pdf icon Bulletin 2021/3 - FATCA TINs & reporting requirements [183kb]

pdf icon Bulletin 2020/2 - Extension to Reporting Deadlines [464kb]

pdf icon Bulletin 2020/1 - Deadlines and compliance controls [518kb]

pdf icon Bulletin 2019/3 - Undocumented accounts & TIN clarification [501kb]

pdf icon Bulletin 2019/2 - Notices issued for the US IGA and CRS Reporting Deadlines [474kb]

pdf icon Bulletin 2019/1: FATCA and CRS corrections 2017 [448kb]

pdf icon Bulletin 2018/2: Notices issued for the US IGA and CRS Reporting deadlines [351kb]

pdf icon Bulletin 2018/1 - FATCA TIN Validations 2017 [261kb]

pdf icon Bulletin 2017/10 - Additional Validations and Corrections for Reporting Period 2016 [287kb]

pdf icon Bulletin 2017/7 - FATCA and CRS Corrections for Reporting Period 2016 [256kb]

pdf icon Bulletin 2017/5 - Reporting Status for Pension Schemes (new version) [299kb]

pdf icon Bulletin 2017/4 2016 Reporting Deadlines [252kb]

pdf icon Bulletin 2017/2 Notice issued for US IGA and CRS registration and reporting [296kb]

pdf icon Bulletin 2016/9 - Domestic Reporting of Interest [246kb]

pdf icon Bulletin 2016/8 - FATCA Schema and IGOR [260kb]

pdf icon Bulletin 2016/7 - Extension for US and UK IGAs [181kb]

pdf icon Bulletin 2016/6 - IE Definition [348kb]

pdf icon Bulletin 2016/5 - Treatment of Sponsors for IGOR [308kb]

pdf icon Bulletin 2016/4 - Undocumented Accounts and Reminder [368kb]

pdf icon Bulletin 2016/3 - Notice issued for US IGA and UK IGA registration and reporting [323kb]

pdf icon Bulletin 2016/2 - Participating and Reportable Jurisdictions [235kb]

pdf icon Bulletin 2016/1 - Repeal of EU Savings Directive [149kb]

pdf icon Bulletin 2015/8 - CRS Regulation PEA date correction [144kb]

pdf icon Bulletin 2015/7 - Secondary Market [258kb]

pdf icon Bulletin 2015/6 - FATCA Submission Update [129kb]

pdf icon Bulletin 2015/5 - Schema Update & IGOR retractions [200kb]

pdf icon Bulletin 2015/4 - Filing deadline and ARR [88kb]

pdf icon Bulletin 2015/3 - Guidance Notes [156kb]

pdf icon Bulletin 2015/2 - Updated Scheme Reporting Guide for IGOR [114kb]

pdf icon Bulletin 2015/1 - IGOR registration [290kb]

pdf icon Bulletin 2014/1 - Notification of changes [164kb]


Income Tax (Approved International Agreements) (Implementation) (United Kingdom and United States of America) Regulations, 2014 Income Tax (Approved International Agreements) (Implementation) (United Kingdom and United States of America) (Amendment) Regulations, 2015 Income Tax (Approved International Agreements) (Implementation) (United Kingdom and United States of America) (Amendment) Regulations, 2021 Data Protection Statement for IGOR

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