The provisions of Article 27, concerning assistance in the collection of taxes, of both the Isle of Man-UK 2018 Double Taxation Agreement and Protocol, and the Guernsey-UK 2018 Double Taxation Agreement and Protocol, each signed on 2 July 2018, take effect from 1 January 2022, following an exchange of letters between the UK and Guernsey and the UK and the Isle of Man.
The provisions of Article 27, concerning assistance in the collection of taxes, of both the Isle of Man-UK 2018 Double Taxation Agreement and Protocol, and the Guernsey-UK 2018 Double Taxation Agreement and Protocol, each signed on 2 July 2018, take effect from 1 January 2022, following an exchange of letters between the UK and Guernsey and the UK and the Isle of Man.