An individual is regarded as resident in Guernsey if:
- he is present in Guernsey for more than 182 days in either a year of charge (a calendar year) or between 1 August preceding the year of charge and 31 July in the year of charge;
- he maintains a dwelling in Guernsey for a total of 91 days or more in the year of charge and is in Guernsey for 91 or more days in that year;
- having been in Guernsey for 365 days or more in the four years preceding a year of charge he is in Guernsey during the year of charge otherwise than on an occasional or casual visit; or
- he is in Guernsey in a year of charge to set up a dwelling place and in fact sets one up in that or in the following year of charge.
An individual is regarded as being present in Guernsey for these purposes if he is in Guernsey at midnight, i.e., at the end of the day.
Individuals solely or principally resident in Guernsey are subject to tax in Guernsey on their worldwide income. Individuals who are resident but not principally resident in Guernsey are subject to tax just on:
- their income which arises or accrues in Guernsey; and
- on any income remitted to Guernsey if the source of income still exists during the year in which it is remitted to Guernsey and if the taxpayer was resident in Guernsey during the year in which it arose.
An individual who is not solely resident in Guernsey is nevertheless treated as being principally resident in Guernsey if:
- he maintains a dwelling or place of business in Guernsey and has no such dwelling or place of business elsewhere;
- he maintains a dwelling in Guernsey and has taken up permanent residence in Guernsey;
- he has no such dwelling or place of business anywhere but is domiciled in Guernsey; or
- he appears from all relevant circumstances to be so resident.
An individual who becomes principally or solely resident in Guernsey is liable to tax in Guernsey during the year in which he takes up residence on:
- any Guernsey-source income arising in the year concerned;
- any non Guernsey-source income arising in the year concerned if the source is acquired after he moves to Guernsey; and
- the proportion of other non Guernsey-source income which relates to the period in which he is resident in Guernsey.
By concession Guernsey bank interest arising or accruing before the individual becomes resident in Guernsey is left out of account.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.