The Government of Guernsey has published GSCCA Circular 10 of 11 March 2019 concerning the registration of foreign companies as Guernsey resident and Guernsey companies as foreign resident. The Circular follows changes in Guernsey corporate tax residence rules ({News-2019-01-07/A/4-previous coverage}) that took effect 1 January 2019.

Circular 10 includes that when a foreign company is conside…