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Guernsey: Tax developments in response to COVID-19

General Information

This page offers an overview of tax developments being reported globally by KPMG member firms in response to the Novel Coronavirus (COVID-19).

The content will be updated regularly. However, due to the fast-moving pace of change, it may not always reflect the most current developments in a given jurisdiction. Please refer to the date of accuracy and refer to the relevant links, under additional information, for original source information.

Date accurate as of: 6 April 2020

Deferral of Commercial TRP

  • Taxpayers have the ability to apply to defer Tax on Real Property (TRP) payments until July 2020.
  • The decision has been taken for the time being to exclude professional services and regulated finance businesses.