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Guernsey Extends CRS and FATCA legislation

Sep 15, 2021

Guernsey Revenue Services issued a Bulletin on 13th September 2021 following the enactment of additional legislation and regulatory changes concerning FATCA and CRS. 

The legislation includes setting out the legal basis for conducting inspections, extended FI Registration requirements, the possible use of Freezing Orders on financial accounts, penalties and rights of appeal.

Whilst we don't expect this to have any impact in the reporting process as supported by our Flyingboat Tax Data Exchange software and online reporting service, there are indications that there will be changes within the IGOR - the FATCA & CRS filing portal provided in Guernsey, most likely in the areas of FI registration.

The Bulletin can be viewed / downloaded from the Guernsey authority website : CHttpHandler.ashx (

Fusion Acusoft Support Team.