Guernsey, Channel Islands
While treated solely or principally as a resident of Guernsey, an individual is assessable on the full amount of the emoluments of employment, no matter where the duties are performed. This will include certain benefits. Where a non-resident carries out any duties in Guernsey, the emoluments attaching to these duties are assessable in Guernsey.
There is no tax on capital gains in Guernsey.