author_orbitax
Orbitax

Share This Article

UK HMRC Notes Entry into Force of Tax Collection Assistance Provisions in Tax Treaties with Guernsey and the Isle of Man

24 January 2022

|

Treaty Development

|

United Kingdom-Guernsey-Isle Of Man

UK HMRC has published updates dated 22 December 2021 on assistance in the collection of taxes under the 2018 income and capital tax treaties (agreements) with Guernsey and the Isle of Man. The updates note that the provisions of Article 27 of the treaties, concerning assistance in the collection of taxes, take effect from 1 January 2022 following the Exchange of Letters between the UK and the respective jurisdictions.