Officials from Guernsey and the Turks and Caicos Islands have signed a protocol to the 2014 tax information exchange agreement between the two jurisdictions. The protocol, signed 15 August 2016 by Guernsey and 29 June 2016 by Turks and Caicos, is the first to amend the agreement. It adds Article 5A (Automatic Exchange of Information) and Article 5B (Spontaneous Exchange of Information), and revises paragraph 1 of Article 11 (No Prejudicial or Restrictive Measures) and paragraph 2 of Article 13 (Mutual Agreement Procedure). The protocol will enter into force once the ratification instruments are exchanged.