According to an 18 October 2016 update from UK HMRC, the 2015 protocol to the 1952 income tax arrangement with Guernsey has entered into force. The protocol, signed 22 September 2015 by the UK and 7 October 2015 by Guernsey, replaces the definitions of the respective jurisdictions. The protocol is the third to amend the arrangement. It applies in the UK from 1 April 2016 for corporation tax and from 6 April 2016 for income tax, and applies in Guernsey from 1 January 2017.