The Guernsey government has published GSCCA Circular 21, which clarifies the introduction of independent taxation. As announced earlier, changes to allow for the independent taxation of married couples are being introduced with effect from 2023. These changes are provided for by the Income Tax (Independent Taxation) (Commencement and Transitional Provisions) Regulations, 2022. Further to the independent taxation changes, the Circular also notes that tax installment dates are being changed f…