On 30 April 2019, the Guernsey Revenue Service published Guidelines for requesting Mutual Agreement Procedure (MAP) assistance in Guernsey. The guidelines follow the publication of a more simplified guide earlier in April. The expanded guidelines provide much more detail with respect to what is a Mutual Agreement Procedure (MAP), the making of a MAP request, eligibility for MAP requests in Guernsey, details of the MAP process, and other related matters.