Individuals resident in the Jurisdiction of Guernsey ( which does not include Sark ) pay income tax at the rate of 20 % on their worldwide income , .
Non-residents are only liable on income arising from activity or ownership within Guernsey .
Individuals resident in the Jurisdiction of Guernsey ( which does not include Sark ) pay income tax at the rate of 20 % on their worldwide income , whereas non-residents are only liable on income arising from activity or ownership within Guernsey .