Taxation In Guernsey - Residence

• he is present in Guernsey for more than 182 days in either a year of charge (a calendar year) or between 1 August preceding the year of charge and 31 July in the year of charge;
• he maintains a dwelling in Guernsey for a total of 91 days or more in the year of charge and is in Guernsey for 91 or more days in that year;
• having been in Guernsey for 365 days or more in the four years preceding a year of charge he is in Guernsey during the year of charge otherwise than on an occasional or casual visit; or
• he is in Guernsey in a year of charge to set up a dwelling place and in fact sets one up in that or in the following year of charge.