Guernsey, Channel Islands

Individuals are considered ‘principally resident’ if they are in Guernsey for 182 days or more or ’solely resident’ if they are in Guernsey for 91 days or more and not in any other jurisdiction for 91 days or more. Individuals in Guernsey between 91 and 182 days are considered ’resident only’. A person spending 35 days in a year and an aggregate of 365 days over the preceding four years in Guernsey will also be considered ‘resident only’ in Guernsey.