Entry into Force of Tax Information Exchange Agreements Jersey and Guernsey
The tax information exchange agreements with Jersey and Guernsey entered into force on 27 November 2009.
The provisions of the arrangements took effect in Jersey and Guernsey from 1 January 2010 and will take effect in the UK from 1 April 2010 for the purposes of Corporation Tax, and from 6 April 2010 for Income Tax purposes.
For further details on the Jersey agreement, please go to http://www.hmrc.gov.uk/si/jersey.htm
For further details on the Guernsey agreement, please go to http://www.hmrc.gov.uk/si/guernsey.htm