Channel Islands: FATCA and CRS deadlines and reporting requirements (Guernsey)

Guernsey Revenue Service issued Bulletin 2024/2

Guernsey Revenue Service issued Bulletin 2024/2

The Guernsey Revenue Service on 14 February 2024 issued guidance (Bulletin 2024/2) in accordance with provisions of the FATCA regulations and common reporting standard (CRS) regulations.

Bulletin 2024/2 provides updates on the following:

  • Registration of all financial institutions
  • Informing the Revenue Service of a failure to obtain a valid self-certification and freezing orders
  • Archiving financial institutions in the information gateway online reporter (IGOR)
  • Filing deadlines for FATCA and CRS
  • Instructions on how to archive/unarchive a financial institution on IGOR

Read a March 2024 report [PDF 212 KB] prepared by the KPMG member firm in the Channel Islands



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