Guernsey had its second-round review visit from the Organisation for Economic Cooperation and Development (OECD) assessment team in August 2017 and is awaiting the draft 'Peer Review Report on the Exchange of Information on Request'. It is scheduled to be considered by the Group at its Global Forum meeting in June 2018.

In the first round, Guernsey was rated Largely Compliant - a rating currently shared with countries such as the UK and the USA. The majority of jurisdictions also received a Largely Compliant rating in the first round. Guernsey received some recommendations as part of the review process and these have subsequently been implemented.

The second-round review for Jersey was considered by the Peer Review Group at its most recent meeting in October and the outcome was a Compliant rating. 

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