Channel Islands disclosure facilities

What is it?

HMRC announced on 20 March 2013 that both Jersey and Guernsey have signed Memorandums of Understanding with the UK to allow the automatic exchange of information and provide UK residents with disclosure facilities to sort out the past.

The disclosure facilities are identical and will apply from 6 April 2013 to 31 December 2015.

Who does it affect?

The facilities are available to individuals with uk tax liabilities that already hold an interest in either country or who create a connection by 31 December 2013.

The conditions of the disclosure facilities are very similar to the Isle of Man disclosure facility and are detailed in the Channel Islands.

How we can help?

We are experienced professionals who specialise in advising clients and practitioners of their options under the Channel Islands disclosure facilities. Each case is reviewed on its merits and we then advise on the most suitable course of action. At Gabelle one size does not necessarily fit all and we pride ourselves on our bespoke service.

For more information on our Tax Investigation services, please phone our TaxDesk on 0845 4900 509 or email


John Hood

Isobel Clift

Davinia Douglass