Sales agents

Links with the UK and EU

The Bailiwick of Guernsey is not part of the UK, instead a separate possession of the Crown, going back to the times of William the Conqueror. Guernsey is not part of the EU.  Guernsey has a special relationship with the Common Market under Protocol 3. Most European Union Law is not applicable in Guernsey and, as a result, the island is not required to harmonise its taxation with that of the European Union.