Guernsey has published the Income Tax (Residence) (Amendment) (Guernsey) Ordinance, 2020, which entered into force on 1 December 2020. The Ordinance includes amendments announced as part of the Annual Budget for 2021 to allow the Director of the Revenue Service, where there exist exceptional and compelling events or circumstances, to issue guidance by means of statements of practice derogating from or otherwise modifying the provisions of the Law to allow for days spent in Guernsey to be dis…