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Crown Dependencies Issue US, UK FATCA Guidance

by Mike Godfrey, Lowtax.net, Washington
10 April, 2014

The Isle of Man, Jersey, and Guernsey have issued revised guidance notes on the Intergovernmental Agreements (IGAs) the territories have concluded with the United Kingdom and the United States.

These guidance notes relate to the Taxation (International Tax Compliance) (Crown Dependency) Regulations 2014, and incorporate recent UK tax authority guidance along with detail on the IGA terms.

The document was drafted jointly by the three territories to provide guidance on the impact of the territories' international tax compliance initiatives. The Guidance Notes incorporate a number of comments made during the consultation period, however some of the comments in the submissions are still under consideration and may be reflected in the next revision.

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