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Who is considered principally resident in Guernsey?

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.



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Anyone is able to be in Guernsey for up to 90 days within a 12 month period (starting from their first arrival into the island of Guernsey) without needing to hold a Permit or Certificate. This allows you to stay in tourist registered accommodation or stay as a guest in someone's house where they are living.

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Luckily, Guernsey allows dual citizenship. You can keep both your initial citizenship as well as the Guernsey one unless your country of origin disallows dual citizenship.

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The 2023 Guernsey Budget introduced a number of changes in the field of personal taxation. The personal allowance has been increased from 12,175 British pounds sterling (GBP) to GBP 13,025, and earners of more than GBP 90,000 will have their allowance reduced by GBP 1 for every GBP 5 exceeding this limit.

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