Crown dependencies’ double taxation agreements

The UK’s new double taxation agreements and Protocols with the Isle of Man and Jersey, signed in July 2018, entered into force on 19 December 2018. The new agreement and Protocol with Guernsey has not yet entered into force.

The new agreements are brought into effect by the following instruments:

• The Double Taxation Relief and International Tax Enforcement (Guernsey) Order, SI 2018/1345;
• The Double Taxation Relief and International Tax Enforcement (Isle of Man) Order, SI 2018/1347;
• The Double Taxation Relief and International Tax Enforcement (Jersey) Order, SI 2018/1348.