Following an Exchange of Letters on 15 and 16 December 2021, the provisions of Article 27 (Assistance in the collection of taxes) will take effect from 1 January 2022 without regard to the taxable period to which the matter relates. The Double Taxation Agreement between the UK and Guernsey, which was signed on 2 July 2018, entered into force on 7 January 2019. The text of the agreement has been published as the Schedule to the Double Taxation Relief and International Tax Enforcement (Guernsey) Order 2018 (Statutory Instrument 2018 No. 1345), copies of which can be obtained from The Stationery Office. The text of the Order can also be accessed on the internet at 2018 No. 1345.