2021 UK-Guernsey exchange of letters — in force
Updated 19 August 2022
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1. Letter 1 to Deputy Peter Ferbrache from Helen Whately MP
Deputy Peter Ferbrache
President, Policy & Resources Committee Sir Charles Frossard House
La Charroterie St Peter Port Guernsey GY1 1FH
15 December 2021
Dear Deputy Peter,
Concerning assistance in the collection of taxes under article 27 of the agreement between the government of the United Kingdom of Great Britain and Northern Ireland and the states of Guernsey (“the agreement”)
I have the honour to refer to discussions which have taken place between our two Governments concerning Article 27 of the Agreement. As a result of these discussions, it is the understanding of the Government of the United Kingdom that the following arrangements will apply:
In accordance with paragraph 2(b) of Article 28 of the Agreement, I propose that Article 27 of the Agreement will have effect from 1 January 2022.
If the arrangements set out above are acceptable to the States of Guernsey, I have the honour to suggest that this Letter and the States of Guernsey’s reply to that effect will place on record the understanding of our two Governments in this matter which will come into operation on 1 January 2022.
Yours sincerely,
Helen Whately Exchequer Secretary to the Treasury
2. Letter from Deputy Peter Ferbrache acknowledging receipt of letter from Helen Whately MP
Helen Whately MP
Exchequer Secretary to the Treasury HM Treasury
1 Horse Guards Road London
SW1A 2HQ
16 December 2021
Dear Helen
Sir Charles Frossard House La Charroterie
St Peter Port, Guernsey GY1 1FH
Tel +44 (0) 1481 227000
www.gov.gg
Concerning assistance in the collection of taxes under article 27 of the agreement between the government of the United Kingdom of Great Britain and Northern Ireland and the states of Guernsey (“the agreement”)
I have the honour to acknowledge receipt of your letter of 15 December, which reads as follows:
“Dear Deputy Peter
Concerning assistance in the collection of taxes under article 27 of the agreement between the government of the United Kingdom of Great Britain and Northern Ireland and the states of Guernsey (“the agreement”)
I have the honour to refer to discussions which have taken place between our two Governments concerning Article 27 of the Agreement. As a result of these discussions, it is the understanding of the Government of the United Kingdom that the following arrangements will apply:
In accordance with paragraph 2(b) of Article 28 of the Agreement, I propose that Article 27 of the Agreement will have effect from 1 January 2022. If the arrangements set out above are acceptable to the States of Guernsey, I have the honour to suggest that this Letter and the States of Guernsey’s reply to that effect will place on record the understanding of our two Governments in this matter which will come into operation on 1 January 2022.”
I am able to confirm that the contents of your letter of 15 December are acceptable to the States of Guernsey, and therefore that this letter together with your letter constitute our agreement to 1 January 2022 as the effective date for Article 27 of the Agreement, in accordance with paragraph 2(b) of Article 28 of the Agreement.
Yours sincerely
Deputy Peter Ferbrache
President, Policy & Resources Committee States of Guernsey