A protocol to the TIEA between Gibraltar and Guernsey was signed by Guernsey on 23 March 2015 and by Gibraltar on 6 April 2015. The protocol adds Article 5A (Automatic Exchange of Information) and Article 5B (Spontaneous Exchange of Information), and amends Article 11 (Mutual Agreement and Arbitration Procedures) to reflect the addition of Articles 5A and 5B.
The protocol will enter into force once the ratification instruments are exchanged and will apply from that date.