Relocate Show 2024

Event Booklet

Schedule of events
11:00 - 17:30 Registration Open
11:00 – 11:45 Networking
11:45 – 13:15 Seminar Sessions
Welcome Address
Introduction to Guernsey
Property in Guernsey
Taxation
Healthcare
Private Education in Guernsey
Closing Remarks
13:15 – 14:30 Lunch & Networking
kindly sponsored by
14:30 – 15:15 Fireside chat
Hear from entrepreneurs who have chosen
to establish a business in Guernsey
15:15 – 16:00 Refreshments & Networking
kindly sponsored by
16:00 – 16:30 Cultural Keynote
David Ummels, Art for Guernsey
16:30 – 16:45 Closing remarks
16:45 – 18:00 Drinks reception
kindly sponsored by
Jo Stoddart – Director,
Locate Guernsey
Thank you for attending the Relocate to Guernsey Show. We hope
that you will enjoy the opportunity to find out more about the
beautiful island of Guernsey and the many benefits of making
a home and running a business here.
Guernsey enjoys an excellent
reputation which has been built on
political and economic stability. It
is seen as a safe, secure and trusted
jurisdiction as well as being a beautiful
and dynamic place where you, your
family and your business can thrive
and prosper.
We hope that you will find the seminar
sessions interesting and informative.
We are grateful to all of our speakers
who will be sharing their professional
insights about some of the key topics
which are of importance to potential
relocators. Interestingly, almost all
of them have relocated to Guernsey
themselves, so they are here not only
as experts in their respective fields, but
also as people who have been through
the process and understand what
relocators need to know.
Our panel for this afternoon’s
Fireside Chat session includes several
ambassadors who will be speaking
about their experiences of relocating
to Guernsey and establishing a
business here. Our cultural keynote
speaker, David Ummels, is also a
relocator who, amongst many other
things, established a charity called
Art for Guernsey. The impact of this
charity on the island and the story
of David’s motivation to establish
Art for Guernsey is both fascinating
and inspiring.
This brochure contains some valuable
facts about Guernsey, and I encourage
you to read it and refer back to it. If
you require more detailed information
about any subject, please contact the
Locate Guernsey team for answers to
any specific questions you may have.
We are here to help you understand
why Guernsey is such an attractive
proposition, and, how easy it is to
make a home on the island.
I would also like to express my thanks
to all the Exhibitors supporting today’s
event. They are all professionals who
have acquired significant experience
of working with new arrivals to
Guernsey, so please take the time to
speak to them and ask questions – we
are all here to help.
If you haven’t yet visited to see all that
this lovely island offers, I encourage
you to come and experience Guernsey
for yourself - we look forward to
welcoming you to our shores.
Jo Stoddart
Director
T +44 (0)1481 220031
M +44 (0)7781 134567
E jo@locateguernsey.com
1

Seminar Session
speakers
11:45 - 13:15
The Seminar Sessions will be
an opportunity to hear from
subject matter experts who
are based in Guernsey.
Jo Stoddart
Locate Guernsey
David White
Tax expert
David is head of Tax at EY in Guernsey
and has over 25 years tax experience
with EY. He is a fellow of the Institute
of Chartered Accountants in England
and Wales and a member of Chartered
Accountants Australia & New Zealand.
He has a degree in Economics from
Cambridge University.
David’s tax experience ranges from
personal tax for HNW individuals to
corporate tax for multinational groups.
Shauna Clapham
Property expert
Shauna Clapham has spent more than
30 years selling homes in Guernsey. She
joined Guernsey’s largest estate agent
Swoffers after a period in Portugal with a
plan to ‘move on’ after a couple of years.
She said ‘I just loved it, I knew I’d found
my niche and that I wanted to make
my career in Guernsey. I have had
the pleasure of dealing with the most
amazing property sales and meeting
fascinating and interesting people.’
2
Deputy Nick Moakes
The States of Guernsey
After being elected as a States Deputy
in October 2020, Nick joined a number
of committees and sub-committees
including The Committee for Economic
Development and the States Trading
Supervisory Board. Nick also chairs
the Finance Sector Forum and sits on
a number of boards.
Originally based in London, Nick spent
over 25 years working for some of
the world’s leading Financial Services
companies.
Nick has a proven track record of
bringing people together, building
consensus and working across highly
matrixed organisations.
Daniele Harford-Fox
BA Oxon, QTS
Education expert
With a degree in Experimental
Psychology from Oxford University,
Daniele moved into education first at
Hillcrest International School, Nairobi
and then Solihull School (HMC) as
Director of Studies and then Deputy Head
(Teaching, Learning and Innovation).
Daniele is passionate about the impact
of technology and AI and her Novus
Curriculum at Solihull was nationally
recognised. As Principal of The Ladies’
College, a Microsoft Showcase School,
she has built partnerships with top
businesses and universities and launched
the Pathways programme designed to
build skills for the future.
He chairs the Tax Sub-Committee of
the Guernsey Society for Chartered
and Certified Accountants, acting as
the liaison between the accountancy
industry and the Revenue Service on
matters of tax law and practice.
As a Director of an agency that is
responsible for around 60% of open
market sales every year, there is little
Shauna does not know about the
Guernsey market and she lives and
breathes property.
Dr Steve Evans
Healthcare expert
Chair of The Medical Specialist Group (MSG), Dr Steve
Evans joined the group in 2002 as a general physician
with a special interest in elderly care.
He grew up in South Wales and attended Bristol
University Medical School, graduating in 1988 and
receiving a Completion of Certificate in Specialist
Training (CCST) in General and Geriatric Medicine
following several registrate posts.
Dr Evans has been involved in developing the local geriatric service, in particular
services for stroke and syncope, and has been involved in management roles for the
MSG. Outside of work Dr Evans coaches the Guernsey Raiders Ladies rugby team.
3

Fireside Chat speakers
14:30 - 15:15
The Fireside Chat will be an opportunity to hear from those who
have chosen to establish a business in Guernsey, why they chose
Guernsey over other jurisdictions, and how their lives and
the lives of their respective families have changed for the better.
Rosie Allsopp
(Moderator)
Guernsey Finance
Rosie joined Guernsey Finance in
February 2021 as Communications
Manager and became Communications
Director later that year. As a member of
the senior management team, Rosie has
responsibility for the communications
team, which includes managing the
agency’s relationship with the media.
Rosie’s background is in print
journalism, with extensive experience in
newspapers and magazines, specialising
in business, politics and technology.
She also has broadcast experience in
radio. Rosie studied for a diploma in
journalism with the Press Associationaffiliated
Editorial Centre in Hastings
in the early 2000s and more recently
achieved a specialist diploma in crisis
communications with the CIPR.
Ranjan Vhadra
First Contact Health
Ranjan is a consultant orthopaedic
surgeon and came to Guernsey 20 years
ago. Even after 20 years it still feels like a
magical place to him. The opportunities
are incredible and Ranjan has developed
a medical devices business with products
sold in six countries worldwide.
Five years ago, he retired from surgical
practice to pursue his dream of creating
a medical franchise business. This
business (First Contact Health) has
grown to over 30 staff with plans to
open their UK Joint Venture Partnership
clinics this year.
Both of these companies were developed
in Guernsey with support from local
businesses.
Michael Richards
Independent Director & Investor
Michael has 15 years’ combined
experience as a lawyer and C-suite
executive - formerly advising UHNW and
institutional clients on Guernsey and BVI
structures as a lawyer at Appleby and
Ogier, and more recently as a founding
executive of a Guernsey domiciled quant
trading fund.
As Chief Operating Officer and GC,
Michael spent 6 years scaling the
technology focused business across
the globe, with a particular focus on its
headquarters in Guernsey.
Today Michael is an independent director
and investor, leveraging both his legal
acumen and quant trading experience to
advise finance, technology, and sports
businesses.
Natalia Silvester
Silvester Group
Natalia moved to Guernsey aged 19,
quickly establishing herself in the
restaurant industry. She opened her
first restaurant aged 26 and has since
launched another three successful
restaurants and a takeout. In addition
to her busy professional life, Natalia has
a young son. She also established and
founded Humanitarian Aid Guernsey
becoming an official partner of the
States of Guernsey supporting
Ukrainian refugees.
More recently she has focussed
investments into renovating run-down
properties in St Peter Port and is working
on another new, exciting project. She is a
passionate visionary who does not like to
take “no” for an answer.
Ellen Armsden
Crewdentials
Ellen is one of three co-founders of Crewdentials,
an innovative software platform transforming the
landscape of seafarer credential management.
Co-founding a tech start up has enabled Ellen to
combine her unique blend of legal experience and
a passion for finding pragmatic solutions to deliver
a truly game-changing platform model for sharing
information.
4
5

Cultural Keynote
16:00 - 16:30
Art for Guernsey
By David Ummels
6
David Ummels is a multicultural
entrepreneur whose background is
in derivatives trading, investment
management, capital markets and
debt restructuring.
David is a passionate art collector and
a big fan of and advocate for Guernsey,
where he settled in 2015 with his family.
As a direct response to the incredible
amount of decency that he found on the
island, he founded Art for Guernsey,
an entrepreneurial and innovative artrelated
charitable initiative. Eight years
later, Art for Guernsey has become a
very significant visual arts organisation
in Guernsey with more than 80
exhibitions and projects under its belt,
including the curating of the only
Renoir exhibition in the world in 2023.
Image © JR Photography
David Ummels
Art for Guernsey
Art for Guernsey is managed by a team
of passionate professionals who share a
belief in the transformative power of art
to bring communities together, provide
educational opportunities, promote
cultural diplomacy and create an artistic
legacy for Guernsey.
In 2023, David was appointed by the
French Ministry of Culture to the rank
of Knight in the Order of the Arts
and Letters. This prestigious Order is
intended to reward people who have
distinguished themselves by their
creations in the artistic or literary field
or by the contribution they have made
to the promotion of the arts and letters
in France or in the world.
Art for Guernsey is a charity that
I founded as a direct response to
the incredible level of decency and
integrity that I found when I moved to
the island, more than eight years ago
now. What Art for Guernsey does goes
way above and beyond art, to the point
that sometimes I don’t even think that
we are an art organisation. Our work
is broadly divided into four pillars:
Exhibitions, Education, Community and
Cultural Diplomacy. We aim to apply art
to bring communities together, provide
educational opportunities, promote
cultural diplomacy and create an artistic
legacy for Guernsey. Our curating line
requires every project to create value
for the island, whether that be social,
societal or educational, with the desire
to enhance our quality of life, support
tourism, schools and the third sector,
promote Guernsey positively abroad,
and help to revitalise the Old Quarter,
the area of St Peter Port in which our
gallery is located.
The Art for Guernsey team has been
together for eight years, during which
time we have grown collectively and
professionally, with partners and
artists consistently feeding back that
we operate to “London professional
standards”, but if there is one thing that
I am sure about it is that the unselfish
passion and sheer will of the team
to serve the community is definitely
matching “Guernsey standards”.
We receive no taxpayers’ money, which
is something we are very proud of, and
which requires entrepreneurial spirit
and outside-the-box thinking. We
create community and brand value for
our partners so that they find the right
narrative and context to support us.
Image © JR Photography
I very much hope you are considering
Guernsey as your next destination, and
that you will fall in love with the island
in the same way I did. Please respect the
hedge veg stalls and the traffic filters,
and embrace the level of courtesy
you will find. I know that many of you
will be relocating with plenty of skills,
stamina and experience, and I hope you
will bring a special energy and create
something for the benefit of us all when
you settle in Guernsey.
David Ummels
Chairman and Founder
Art for Guernsey
7

To discover how Guernsey could work for you,
get in touch with the Locate Guernsey team on
+44 (0)1481 220011, email enquiries@locateguernsey.com
or visit www.locateguernsey.com
Meet the team
Locate Guernsey is a government-funded agency supported by the
Committee for Economic Development in Guernsey. Our purpose
is to promote the island as a destination of choice for personal and
business relocation.
We are a free resource, able to provide tailored guidance,
information and introductions at any stage of the process, from
initial enquiries and reconnaissance visits, throughout the relocation
process and beyond. We help new residents and businesses to hit
the ground running and establish their networks when they arrive.
The team frequently provides guidance in respect of:
• Residency and immigration
• Establishing a business
in Guernsey
• Employment permits
• Registering for
online services
• Education, sport, clubs
and social organisations
• Practicalities, including
driving licences and vehicle
importation, pets
• Healthcare and insurance
• Population Management
formalities
• Introductions to key civil
servants and politicians
• Introductions to social and
business groups and societies
Jo Stoddart
Director
Born and raised in
Yorkshire, Jo gained
extensive personal and
professional experience
of relocation having lived
in Paris, London, Jersey,
and for the past 19 years,
Guernsey. Following
many years in Paris as
an events organiser,
Jo’s introduction to the
property industry came
whilst living in Jersey.
She subsequently founded
a successful pan-island
relocation consultancy
working with HNWIs
and businesses bringing
staff to the islands. Jo
joined Locate Guernsey as
Director in November 2018
and is passionate about
helping new residents
understand the benefits
that Guernsey offers to
those who choose to make
a home on the island.
Lily Prus
Relationship Manager
Lily joined the Locate
Guernsey team in 2021.
Having worked in various
roles within government,
she has an extensive
knowledge of government
processes and procedures.
Guernsey-born, Lily is
passionate about the
island and promoting the
many benefits of island
life to our clients. Her
approachable manner
and willingness to find
answers to any relocator’s
question make her an
integral part of the team.
Emma Shell
Operations Executive
Having joined the team
in 2022, Emma organises
all of Locate Guernsey’s
events throughout the
year which include
our regular on-island
settling-in events for
recent relocators,
intermediary networking
and off-island events.
With her creative flair and
extensive knowledge of
the island, she also keeps
the Locate Guernsey
socials full of creative and
informative content.
8
9

Why Guernsey?
Whatever your reasons for considering a relocation to Guernsey, this
beautiful island, located within sight of the Normandy coast of France
and under an hour’s flight time from the UK, offers a better life from
so many perspectives. Living in Guernsey provides the opportunity to
embrace a convenient and healthy work/life balance, complemented
by leisure opportunities around stunning coastal scenery.
Whether you are thinking about your
family’s well-being, have plans to sell
your business, crave a more relaxed
pace of life or quite simply want to
live in a safe, secure and friendly
environment, then Guernsey has
much to offer.
Just a short distance from the UK
and Europe, Guernsey is a beautiful
island with a big heart. An absolute
gem surrounded by stunning scenery,
golden sandy beaches, ruggedly
beautiful cliffs and crystal clear seas.
Guernsey …
working for you
• World-class financial and
professional service providers in
a well-regulated, internationally
recognised and compliant jurisdiction
• Strong digital and telecommunications
infrastructure for connectivity
• A base for leading private equity
business and home to ‘The
International Stock Exchange’
• Strong investor networks helping
scale-up businesses and those
bringing new business to the island
Guernsey …
less taxing for you
• No minimum revenue levels to
gain residency
• Flat rate of 20% Personal Income
Tax and 0% Corporation Tax for
most companies
• Attractive tax caps available
• A tax regime compliant with OECD
standards of information exchange
Guernsey …
a better life for you
• A family-orientated, friendly, safe
and secure community
• Excellent education and healthcare
systems
• Wide range of sports and outdoor
activities available including golf,
tennis, sailing and rugby
• Fresh air, amazing beaches, cliff
walking and island-hopping
experiences
• Ease of access to an Open Market
Part A home, enabling you and your
family to live and work in the island
indefinitely
10
11

Residency
and Immigration
Relocation to Guernsey is very straightforward, thanks in part to
our two tier property market. Homes are registered as being either
on the Open Market or on the Local Market. Local Market homes
are essentially reserved for those who are locally born or holding
Employment Permits, but it is the Open Market which is the key to
residency for most new arrivals.
The Open Market
Anyone who holds a British or Irish
passport or who has the right to remain
in the UK is able to become resident
in Guernsey simply by purchasing or
renting an Open Market (Part A – single
family) home.
There is no minimum revenue level
required to gain residency in Guernsey.
The simple fact of occupying an Open
Market Part A home gives residents
the right to live and work on the island
indefinitely. Once you have found a
suitable Open Market property, it’s just
a case of registering online with the
Population Management Office. It’s as
simple as that; there are no wealth tests
or governmental assessments to meet.
Open Market residents can work
should they choose to, run their own
businesses or live off investments. They
can also accommodate their immediate
and extended family, who can also work
if they wish to.
Approximately 7% of Guernsey’s
properties are on the island’s Open
Market Register. They can be found all
across the island and are available to
rent or purchase. Open Market property
prices tend to be higher than Local
Market prices.
Entrepreneur Visa
A person who does not hold a
British or Irish passport, or does
not have the right to remain in
the UK, will need to apply for
immigration clearance to live
in Guernsey.
The Entrepreneur Visa is available
to individuals looking to secure
residency by taking an active role
in the running of a business in
Guernsey. Applicants must:
• have at least £200k in their name
in a bank account and be prepared
either to invest this sum into an
existing Guernsey business or
a new business that they will
establish,
• have a controlling or equal
interest in the business,
• work full time for their business,
and
• demonstrate the economic value
of the business for Guernsey.
Successful Entrepreneur Visa
applicants would be able to rent or
buy an Open Market Part A home to
live in. They could usually expect to
be granted dependant visas for their
partner/spouse and children.
The Local Market
Local Market properties may be
occupied by local residents and
Employment Permit holders. Individuals
recruited to work on the island because
their full-time post is deemed to be
“essential” can live in a Local Market
property if their employer secures an
Employment Permit. The permit holder
may also choose to live in an Open
Market property if they so wish.
Whatever your circumstances, please
contact Locate Guernsey to discuss
your individual needs – we can provide
further information about Guernsey’s
property markets as well as lists of
local estate agents, advocates, property
finders and surveyors.
For those who are relocating to
Guernsey with an Employment
Permit who require immigration
clearance, it is usually possible for
a work-related visa to be granted,
although this is at the discretion of
their employer.
12
13

Redefine the
way you ‘relax’
14
15

16
8
1 St Peter Port
Considered one of Europe’s prettiest harbour
towns, the parish is colloquially known to
islanders as simply “town”. As the island’s
capital, it is a thriving parish full of topquality
restaurants, pedestrianised shopping
streets and leading names in finance,
insurance and law.
2 St Martin
Our island parishes
Guernsey is divided into 10 parishes, each with their own unique
character and offering a wealth of desirable properties to
5
5
Where cliff paths and sandy coves meet
green lanes and spectacular views. Situated
in the South-East corner, it is one of the most
popular parishes on the island, due to its
close proximity to St Peter Port and access to
stunning scenery.
8
6
3 Castel
Located on the West coast of the island, this
family-friendly parish hosts several popular
community events each year, such as La
Viaër Marchi and the North Show. With the
finest sandy beaches on the island, watching
the sunset with fish and chips at Cobo is
definitely recommended!
4 Vale
The second largest parish in size, winding
green lanes mixed with quaint fishing
harbours surround the extensive common
land at L’Ancresse Common. There is an 18-
hole links golf course which is home to two
of the island’s golf clubs.
5 St Pierre du Bois
Translated in English as “St Peter in the
Wood”, the parish is very rural and made up
of mainly countryside with a small village in
the centre. Located on the South-West coast,
it has two coastlines – sandy beaches on the
West coast and dramatic high cliffs to the
South. Located at the far end of L’Eree beach,
you will find Lihou, a small island accessed
by a stone causeway at low tide only. This
forms part of Guernsey’s first RAMSAR site.
choose from. 1
7
3
9
4
10
2
1
10
4
6 St Saviour
With plenty of lush green spaces for pasture,
farming has been at the heart of this
picturesque parish for centuries. St Saviour
is popular for its fine Guernsey farmhouses,
some dating from the 17th century.
7 Forest
Home to Guernsey’s airport and around
1,500 residents. With large areas of open
green space, the parish is well known for
its community floral displays, which have
won many Floral Guernsey and Britain in
Bloom awards.
8 Torteval
The smallest of the 10 parishes, Torteval has
plenty of space due to one of the lowest
population densities along with St Pierre du
Bois. Its name comes from the Guernesiais
for twisting valley. Torteval’s great attraction
is the Scarecrow Festival, an annual event
where residents show off their finest
creations outside of their homes.
9 St Andrew
Located in the centre of the island, St Andrew
is the only parish which is landlocked. Whilst
it may lack a coastline, it makes up for it in
agricultural charm - filled with rural pastures
and scenic valleys.
10 St Sampson
St Sampson is Guernsey’s second largest
town and contains the affectionately known
area, The Bridge. Now a recreational marina,
the harbour was historically a centre for
shipbuilding and an export hub for
Guernsey granite.
2
3
5
9
17

Tax
As an independent, self-governing jurisdiction, Guernsey has
developed its own attractive system of taxation for residents.
The system is very straightforward and caps the amount of
income tax payable by residents.
18
Guernsey Residents pay:
• 0% Inheritance Tax
• 0% Capital Gains Tax
Personal income tax is charged at the
flat rate of 20% with caps available.
The basis on which income tax is charged
depends on the taxpayer’s residence
status and whether they are “resident
only” or “solely or principally resident”
in Guernsey for tax purposes.
Tax residency categories are based on
the number of days an individual spends
on the island.
Tax Capping for Guernsey
residents
It is possible to cap exposure to income
tax in Guernsey as an alternative to
paying a flat rate of 20%.
The maximum tax liability for any
individual who does not have Guernsey
source income will be £160,000 per
annum.
For those who have both Guernsey and
non-Guernsey source income (Guernsey
bank interest does not count as Guernsey
source income) the maximum tax liability
is £320,000 per annum.
Individuals who are “resident only” may
elect to pay a “standard charge” which is
currently set at £40,000 per annum.
At the time of writing, new Open Market
residents can benefit from a tax cap for
up to their first four years of residence.
The tax cap is currently set at £60,000
per annum. This is subject to the
conditions listed below.
An individual must:
• be principally resident in Guernsey
• pay £50,000 or more in document
duty for the purchase of an Open
Market Part A property - at the current
rates this equates to a property
purchase of about £1.4 million or more
• make the purchase either 12 months
before or after the date of taking up
residence in Guernsey
Foreign and worldwide tax caps
are not limited in duration and are
applicable no matter how many years
the individual has been solely or
principally resident in Guernsey.
Double tax treaty and pensions
Under the terms of the Double Tax Treaty
with the UK, pensions are only taxable
in the taxpayer’s country of residence.
Therefore, for individuals moving
to Guernsey from the UK, their UK
income tax liability will be replaced by
a Guernsey income tax liability and the
rate of tax will be 20%.
Important note
Please note that this information is a summary only and has been prepared for information purposes.
Locate Guernsey does not provide tax, legal or accounting advice. You should consult your own advisors
in relation to your personal situation. Locate Guernsey can put you in contact with Guernsey service
providers if you would like more detailed information.
Healthcare in Guernsey
Knowing that you and your family’s health is in good hands is of
paramount importance, so it’s reassuring to know that Guernsey has
an excellent healthcare system to help ensure a better life for you.
Although it is not part of the NHS,
Guernsey has an excellent healthcare
system employing best practice across
its network of medical centres and the
Princess Elizabeth Hospital (PEH). GP
appointments are easily available and
excellent specialist care is delivered via
the island’s Medical Specialist Group.
Healthcare is partly funded by
Guernsey’s Committee for Employment
and Social Security, with residents
paying into an income-related
contributions scheme.
GP visits, A&E visits, Ambulance use,
Dentists and physiotherapy requested
by the GP are all delivered privately in
Guernsey and referred to as “Primary
Care”. Residents receive a small grant
towards the cost of a GP consultation
but the remaining balance is paid by the
patient (or by private medical insurance
if they have subscribed to a suitable
policy). Prescription medicines are
capped at £4.90 per item.
Specialist care (also called “Secondary
Care”) is provided by The Medical
Specialist Group, a private practice
of specialist consultants. The cost
of treatment and hospitalisation for
Secondary Care when referred by a GP
or Consultant is covered by the States
of Guernsey and this includes any
treatment and care which may have to
be delivered in the UK.
The Medical Specialist Group also
provides treatment that can be paid
for by the patient, known as “private
patient care”. The PEH has a private
wing (the Victoria Wing) where private
patients may elect to stay for in-patient
treatment.
Please speak to Locate Guernsey for
further detailed information about
healthcare.
19

Education in Guernsey
As any parent who relocates with children will tell you, finding
the right education solutions generally comes above any other
consideration when seeking out a destination for relocation. It is
therefore comforting to know that Guernsey’s education system
offers both excellence and choice.
Thank you to
our exhibitors
Guernsey’s education system is very
similar to the UK with pupils allocated a
primary school at the beginning of the
school year in which they reach their
fifth birthday. States Primary School
places are allocated by catchment area
and schools are at the heart of parish
communities.
• Children up to the age of 18 have
access to free schooling via the States
Education System. Additionally,
three Independent Colleges offer first
class private education (including
sixth form).
• All three to four year olds are entitled
to free pre-school provision for up to
15 hours per week, 38 weeks a year
(term time only), in the year prior to
accessing school.
• Children remain in Primary education
until they are 11 years old. Thereafter
children are able to transition to
the island’s mainstream Secondary
Schools, where all children are
provided with similar opportunities
as part of the Secondary School
Partnership.
Schools deliver a similar curriculum
to that in the UK through The Bailiwick
of Guernsey Curriculum and students
access a similar suite of qualifications
to those available in England and Wales.
Pupils sit GCSE and A-Levels at 16 and 18
years of age respectively; additionally,
the current Sixth Form Centre also
offers the International Baccalaureate.
There is a high percentage of students
who choose to remain in education or
training after secondary school. Post
16 provision on island offers broad and
exciting options for continued learning,
including plenty of opportunities to
learn new skills via apprenticeship
schemes and training courses.
Guernsey’s schools boast excellent
sporting facilities and offer many
opportunities for children to participate
in sporting and other activities, both on
and off the water, at a competitive and
recreational level. This helps to maintain
Guernsey’s reputation as a safe, family
friendly community, encouraging
children to embrace healthy activity
from a grass roots level and beyond.
20
21

Show us your summer
This summer, we asked residents and visitors to share their favourite
thing about summer with us, for the opportunity to have their
images displayed at the Relocate to Guernsey Show. We have
included our favourite images here, to give you an authentic
taste of island life.
@emmajanerenouf
Albecq, Castel
@gorgeousguernsey
Belvoir Bay, Herm
@brunrossle
Chalk Art Festival, Saumarez Park
@charnaitwhitty
Cobo, Castel
@joerg.haarmann
L’Ancresse Bay, Vale
@joy_ineveryday
Portelet, Torteval
@darling_delilahel
Les Amarreurs, Vale
@ellendetandt_
Pea Stacks, St Martin
@mel.rooney.travel
Richmond, Castel
@thisisguernsey
Victoria Marina, St Peter Port
22
23

Direct flights to Guernsey
Indirect flights to Guernsey
Ferries to Guernsey
EDINBURGH
Transport connectivity
ISLE OF MAN
(SEASONAL)
NEWCASTLE
LEEDS
BRADFORD
(SEASONAL)
DUBLIN
(SEASONAL)
LIVERPOOL
(SEASONAL)
MANCHESTER
Aurigny flies to 17 destinations in
the UK and Europe; London Gatwick,
Manchester, Birmingham, Bristol,
Southampton, Exeter, Alderney,
Edinburgh, Dublin, Liverpool, Leeds
Bradford, East Midlands, London
Stansted, London City, Newquay,
Paris and Grenoble.
Blue Islands flies to 11 destinations in
the UK and Europe; Jersey, Isle of Man,
Southampton, Exeter, Birmingham,
Bristol, East Midlands, Norwich and
Dublin. Edinburgh and Newcastle
are operated via a codeshare with
Loganair.
Condor Ferries - A fast ferry service
operates between Guernsey, Jersey,
Poole and St Malo with journeys
to Poole taking as little as 3 hours.
A traditional ferry also operates in
all weathers, all-year round, from
Portsmouth.
Charter Service
There are also a number of charter
services operating from the island,
that are able to provide direct links
to the UK and Europe. Please contact
Locate Guernsey for more information.
NEWQUAY
(SEASONAL)
EXETER
ALDERNEY
GUERNSEY
JERSEY
BRISTOL
EAST
MIDLANDS
BIRMINGHAM
LONDON
GATWICK
SOUTHAMPTON
POOLE
ST MALO
DIÉLETTE
PORTSMOUTH
GRANVILLE
LONDON
STANSTED
NORWICH
(SEASONAL)
LONDON
CITY
PARIS
24
Map courtesy
of VisitGuernsey
FRANCE
25

Relocating to Guernsey…
don’t forget your pension!
Individuals and families choose to
relocate for several reasons.
For many, the appeal of permanently
relocating to Guernsey is for a better
work/life balance or for the safety and
security the island offers that makes it
an ideal place to live and raise a family.
There is always a lot to consider when
relocating and one matter that may not
be at the top of everyone’s list to think
about is what to do with their pension.
However, this should be on the “To
Do” list because it is possible for an
individual to move their pension with
them when they relocate, which can
provide some unique benefits.
The UK introduced an overseas pension
transfer framework in 2006 to comply
with an EU Directive for freedom of
capital movement, and that framework
has been maintained despite the
UK having since exited the EU. The
legislation allows for certain types
of non-UK pension schemes known
as Qualifying Recognised Overseas
Pension Scheme (QROPS) to receive
authorised transfers from UK registered
pension schemes.
Specifically, for those relocating to
Guernsey who have pensions which
are or were in the UK it is possible to
transfer the pension(s) into a suitable
receiving scheme in Guernsey subject to
that scheme meeting the requirements
to be a QROPS. This is a complex area
and requires specialist advice given
the UK transfer rules and potential tax
charges on certain types of transfer,
particularly for high value pension
transfers.
There can be advantages for someone
relocating to Guernsey to transfer their
UK registered pension schemes, not
from a tax perspective necessarily as
the position will often be similar but
more from a practical perspective. Not
least of all, having a pension provider
and financial adviser based locally
in Guernsey for someone living in
Guernsey will help make their life far
easier. This can make a real difference
and ensure the hassle-free intention of
relocating is not disrupted by the burden
of unnecessary admin when it comes to
the time to receive their pension.
It can often be time consuming and
frustrating for non-UK resident clients
to deal with UK pension providers
as, understandably, the bulk of their
processes, rules and procedures are
developed for UK resident clients and
are not always suitable and often not
user friendly for a non-UK resident.
For an individual transferring to a
Guernsey QROPS from a UK registered
pension scheme they can benefit from a
tax-free pension commencement lump
sum entitlement of up to 25% without
any upper limit as opposed to a current
upper limit of £268,275 payable tax-free
from a UK registered pension scheme.
The benefits of the above may be offset
by the Overseas Transfer Allowance
where the value of a transfer exceeds
£1,073,100, as this can result in a tax
charge of 25% applying on the surplus
amount above £1,073,100, hence why
specialist advice is key in this area. The
Overseas Transfer Allowance is a newly
introduced concept in the UK following
the removal of the Lifetime Allowance.
Longer term, there can be other
benefits for those leaving the UK
and transferring a UK pension to the
jurisdiction to which they are relocating
as this can support that ties with the
UK are being severed and a permanent
home elsewhere is being established.
This may be helpful for those wishing
to evidence that they have left the UK
permanently and have no intention
to return, which can be important for
inheritance and estate purposes.
It is also fair to say that the pensions
legal and tax framework in the UK
is complex and subject to frequent
change. The position in Guernsey is very
different with very few changes made
to the legislative and tax framework
creating a stable, consistent, and secure
environment that allows peace of mind
that planning will provide long term
benefits.
Anyone relocating to Guernsey from
the UK who is interested in transferring
their UK pension benefits to Guernsey
should seek specialist financial advice.
It is a complex area that may require
advice both in the UK and in Guernsey,
but the long-term upside of ease,
convenience, stability, security, and
potential tax/financial related benefits
mean in the right circumstances it can
be a very worthwhile process.
This article was prepared by
26
27

28
Relocating Your
Finances?
You Can Bank On Us!
I know what you’re thinking. The very
idea of having to move your main
banking or the spectre of having to
complete a set of new bank account
application forms probably leaves you in
a cold sweat doesn’t it.
Well, over the past few years, I’ve had
the privilege of helping a number of
relocators set up new banking here in
Guernsey, and much more besides. I’m
fortunate to work for an organisation
that keeps the client experience at
the heart of all that it does, be that
ensuring easy access to the right people,
building financial solutions specific to a
relocator’s needs or going the extra mile.
Relocating to a new island can be an
exciting yet challenging experience and
the wonderful team at Locate Guernsey
provide the perfect starting point for
that. One of the component parts is
access to reliable financial services
that can help you navigate the local
landscape. Here at Investec, a leading
private bank based in the Channel
Islands, we offer a full range of banking,
cash management, custody and dealing
services, foreign exchange and lending
Gordon Irish, Senior Private
Banker for Investec Bank (Channel
Islands) Limited, explains Investec’s
comprehensive services for
new-to-island relocators.
services tailored to assist new island
relocators. Here, I’ll summarise a few
of the key factors that I know from
experience benefit those facing a new
life in the island:
1. Pre-Relocation Account Opening:
At Investec, we understand the
importance of a seamless transition
when relocating. To ensure a
smooth start, Investec offers the
convenience of opening accounts for
relocators before they even arrive.
This proactive approach allows
individuals to have their financial
affairs in order from the outset,
eliminating unnecessary stress at
the time of any physical move and
providing peace of mind.
2. Blended Security for Property
Purchases: As major lenders,
Investec understands the local
market inside out and recognises
that purchasing property in
Guernsey may require financial
support. As such, we look to fully
understand our clients’ holistic
circumstances and often blend
security over property assets both
here and in the UK to maximise
borrowing, simplify the process
and enable the purchase of that
dream home.
3. Personalised Account Application
Process: Investec takes pride in
providing a high level of personal
service to relocators. From the first
meeting and information gathering
stage, our dedicated team works
closely with individuals, ensuring
a thorough understanding of
their financial needs and goals.
Throughout the account application
process, we offer hand-holding
support, guiding individuals through
each step and addressing any
queries or concerns that may arise.
This personalised approach ensures
a smooth and efficient onboarding
experience.
4. The Value Add beyond Banking:
Relocating to a new island involves
more than just setting up new
banking services of course. To
facilitate a smooth transition,
Investec collaborates with other
key industry professionals, such as
real estate agents, lawyers, and tax
advisors to help offer our relocators
a fully connected experience. We
also leverage our extensive network
to help introduce new relocators
to existing clients and other key
contacts of ours, often through a
variety of events. We enjoy thinking
outside of the box to make those
early days of relocation as smooth
as possible.
Over the years, I’ve met many relocators
who have really appreciated this
connected approach and the fact that we
always look to go beyond the traditional
banking offering. With all of the above
factors in mind and the ability for our
clients to always speak to someone
directly who knows them, Investec
aims to provide a comprehensive and
seamless experience for individuals
transitioning to Guernsey and, indeed,
the Channel Islands as a whole.
We look forward to supporting and
delighting many more relocators to
Guernsey in the future and we’re so
pleased to be the dedicated refreshments
sponsor once again for this special
event. So, if you find yourselves on that
same journey, don’t hesitate to seek us
out during the showcase while grabbing
a cuppa or beyond. We’ll be right there to
help. That’s something you can bank on.
This article was prepared by Investec
Bank (Channel Islands) Limited
Investec Bank (Channel Islands) Limited is a wholly owned subsidiary of Investec Bank plc. This document
is distributed by Investec Bank (Channel Islands) Limited which is licensed in Guernsey by the Guernsey
Financial Services Commission under the Banking Supervision (Bailiwick of Guernsey) Law, 2020, the
Protection of Investors (Bailiwick of Guernsey) Law, 2020, and the Lending, Credit and Finance (Bailiwick
of Guernsey) Law, 2022, to carry on banking and investment business and the provision of credit in
respect of Consumer Credit and Home Finance. Registered Address: Glategny Court, Glategny Esplanade,
St Peter Port, Guernsey, GY1 1WR. Registered Number: 5845.
Investec Bank (Channel Islands) Limited is a participant in the Guernsey Banking Deposit Compensation
Scheme. This Scheme offers protection for “qualifying deposits/eligible deposits” up to £50,000, subject
to certain limitations. The maximum total amount of compensation is capped at £100,000,000 in any
5-year period. Full details are available on request or alternatively on the Guernsey Scheme’s website
www.dcs.gg which will also highlight the banking groups covered. No deposit placed with Investec Bank
(Channel Islands) Limited has protection from the Financial Services Compensation Scheme under the
Financial Services & Markets Act 2000 of the UK. Terms and Conditions apply and are available on request
and on our website.
29

30
The Benefits of using
Guernsey companies
Guernsey offers a pragmatic and
responsive regime for the incorporation
and day-to-day administration of
companies. These features have made
Guernsey companies extremely popular
as an offshore vehicle for asset holding
vehicles, co-investment vehicles and
vehicles for investment funds.
Key Features
Guernsey companies are incorporated
under and governed by the Companies
(Guernsey) Law, 2008, as amended
(the “Companies Law”). Key features of
Guernsey companies include:
• In most cases, the income of Guernsey
companies is taxable at 0% and there is
no separate corporation, capital gains,
inheritance, capital transfer, value
added or general withholding taxes in
Guernsey
• Separate legal personality
• No stamp duty is chargeable in
Guernsey on the issue, transfer or
redemption of shares
• Possible to incorporate a Guernsey
company within 24 hours, or
even 15 minutes for a fast tracked
incorporation
• Ability to have single member
companies (i.e. companies that only
require one shareholder and one
director, who can be the same person)
which have limited liability
• Membership can be transferred easily
• Ability to incorporate companies with
limited liability, unlimited liability,
mixed liability and liability limited by
guarantee
• No authorised capital or capital
maintenance requirements, other
than a statutory solvency test on
distributions. In turn, this means no
share premium account requirements
and the ability to redeem or repurchase
shares out of any capital account
• No financial assistance restrictions
other than satisfaction of the solvency
test
• Standard constitutional documents
available by default
• Unrestricted company objects
• The ability to indefinitely waive
annual general meeting and audit
requirements
• No statutory codification of directors’
duties
• Minority shareholders squeeze-out
provisions on a take-over
• The ability to transfer (migrate) the
registration of the company in and
out of Guernsey, with compatible
jurisdictions
• The ability to amalgamate Guernsey
companies with other Guernsey and
non-Guernsey companies
• The ability to incorporate companies as
protected cell companies (“PCCs”) and
incorporated cell companies (“ICCs”);
and
• It is possible to voluntarily strike
dormant companies off the Guernsey
Register of Companies (the “Register”)
without a formal and costly liquidation
process.
Benefits Of Using Guernsey
The advantages of using Guernsey as
a jurisdiction for incorporation and
administration of a company include:
• A mature financial services sector
• Experienced professional legal and
accounting infrastructure
• Well-established and wide-ranging
company administration across a
range of different corporate structures
• Thorough and pragmatic regulation
• Straightforward incorporation and
swift process
• Tax-neutral environment for
companies
• Internationally recognised jurisdiction
• The International Stock Exchange
is a recognised exchange for UK tax
purposes, is an affiliated member of
IOSCO and is based in Guernsey
• Geographical proximity to London and
continental Europe
• Outside the European Union
• London time-zone and
• Availability of innovative corporate
vehicles, namely PCCs and ICCs.
PCCs and ICCs
In 1993 Guernsey pioneered the concept
of the protected cell company and has
been instrumental in establishing these
innovative vehicles as internationally
recognised corporate entities.
Subsequently in 2006, Guernsey
also introduced legislation creating
incorporated cell companies (ICCs).
Incorporation
The incorporation process is a
straightforward electronic registration.
This can be completed in a day (or in as
little as 15 minutes for a fast-tracked
incorporation), provided that the
prerequisite director registration and
anti-money laundering formalities have
been completed.
Incorporation must be carried out by a
local corporate services provider (“CSP”).
The company must maintain a registered
office in Guernsey and complete an
annual validation filing in January of
each year. These services are usually
provided by the local CSP.
Details of the company are maintained
on the electronic register maintained
by the Registrar of Companies (the
“Registrar”) (www.guernseyregistry.com
and www.greg.gg) and all subsequent
filings can be made electronically via its
secure online portal.
Tax Treatment
Companies that are registered in
Guernsey (and therefore are resident
here) are subject to income tax on their
profits at the rate of 0%, unless the
company is a bank, fiduciary business,
insurance intermediary or insurance
manager, in which case the rate is 10%
(utilities providers in Guernsey and
income from the ownership of land and
buildings and large retail businesses
(those with taxable profit in excess of
£500K) in Guernsey are taxed at the rate
of 20%).
There is no separate corporation tax in
Guernsey and Guernsey has no capital
gains, inheritance, capital transfer, value
added or general withholding taxes.
Further, no stamp duty is chargeable
in Guernsey on the issue, transfer or
redemption of shares.
Summary
Due to the flexibility that Guernsey
companies provide, their tax neutral tax
status and the professional expertise
available on the island, Guernsey
companies should be a first choice
for international transactions and
structuring arrangements, whether
it is for an investment fund, or other
capital raising, an asset holding vehicle
(such as real estate and intellectual
property rights) or for new ventures and
businesses (such as alternative financial
services providers).
This article was prepared by
31

Secret spots on the
Islands of Guernsey
Before you make the decision to move, why not come for a test
run? With unique historic sites, wild swim spots and independent
restaurants, you’re never far from a beautiful place on our Islands.
Here are some of our favourite spots for living like a local.
After a day of exploring the paradise
Island of Herm, take a wander to
Shell Beach on the east coast looking
towards France. Named because of
the thousands of tiny shells that make
up its sand, Shell Beach is home to an
excellent kiosk, licenced to serve hot
food and drinks. Grab an Aperol spritz
and a crab sandwich, sit under the palm
trees and let your worries drift away.
For the perfect sunset picnic, west
is best. Cobo Bay is one of the most
beautiful places to watch the sun go
down, with long stretches of soft sand
and plenty of food outlets around. You
can pick up pizza, fish and chips or an
ice cream and head down to the sea wall
to enjoy the view. After a day in the sun,
the rock will be warm, ideal for leaning
back on and unwinding after a dip in
the crystal clear sea.
Just around the corner from Cobo Bay
is Surfside Kiosk, tucked in a tropical
garden at Port Soif. Stop by for a slice
of homemade cake or a breakfast
sandwich after a walk around the
nearby headland or a high-tide swim.
You can either take your treats down to
the horseshoe bay or enjoy them in the
sheltered outdoor garden of the kiosk.
Head to the lanes of St Andrews to
discover The Little Chapel. A work of
art and a labour of love, this tiny place
of reflection was built to emulate the
grotto and basilica at Lourdes. It is
decorated with pebbles and broken
china and took decades to complete,
with donations of coloured china sent
from around the world. A beautiful and
peaceful spot, this unique Chapel is well
worth a visit.
Along Guernsey’s coastline, many
bunkers remain to remind us of the
Occupation during WW2, but some of
the largest sites are a little less obvious.
The German Underground Hospital in
Castel is the biggest structure from
this time, with a maze of underground
tunnels covering around 75,000 square
feet. It is almost invisible from the
surface but is a fascinating place
to explore.
The Little Chapel
WW2 bunkers at Fort Hommet
If you are looking for a peaceful walk
with epic views, take a stroll from
Havelet and La Valette in St Peter Port
along the cliff paths south. Along the
way, you will find the Bluebell Woods,
viewpoints out to Herm and Sark, and
the beautiful bay of Fermain. Refuel
with lunch at the beach kiosk and a dip
in the sea before making the return
journey to town.
Wherever you go on our Islands,
you will find a warm welcome.
Discover more at visitguernsey.com
The Island of Herm’s
Shell Beach
32 33

Notes
Notes
34
35

Notes
Notes
36
This publication has been prepared for general guidance and interest only, and does not constitute
professional advice. No liability is accepted for any direct, indirect or consequential loss arising from the
use of the content and the same is specifically excluded.
37

www.locateguernsey.com