Kemp & Company Limited

When an individual who was solely or principally resident permanently departs from Guernsey he shall be assessed on assessable income from sources outside Guernsey on the following bases:

1. on a pro rata basis up to departure date for continuing income.
2. on all of the income where the source ceased before the date of departure.
3. on income received from any new source in the year up to date of departure.
   
   

As the person would be considered to be solely or principally resident in the year of departure a full year’s personal allowance would be given.