To file your return online go straight to the Revenue Service online portal
Anyone living, working or receiving income from Guernsey is required to complete a tax return each year unless they have been advised, in writing, by the Director of the Revenue Service that they no longer need to complete one. This requirement is outlined in the notice to file in the downloads section of this page.
If you've previously been told you don't need to complete a return, but your circumstances have changed during the year, for example, if you married, separated, bought a house, claimed an additional allowance or started to receive new income, you may now need to submit one. If you're not sure, contact the Revenue Service.
The deadline for 2022 returns was 29 February 2024.
The deadline for 2023 returns is 31 January 2025.
You will need to create an Individual MyGov Account before you can access online returns. More information on how to access the online return can be found below.
If you need to access or complete a return for the calendar year 2019 or earlier, please log in and use the previous online tax return service.
Payroll co funding scheme grants to support business and the self-employed
A reminder for when you are completing your income tax returns. The payments received from the Payroll Co-Funding Scheme are a taxable source of income and must be declared on your tax return for the relevant year. However, any grants received to support businesses and the self-employed are not a taxable receipt and so do not need to be declared on the return. For more information please see Statement of Practice B17.
Complete your return online
- To access the personal tax return online, please follow these instructions to set up an account. Once set up, you can use this to complete future returns.
- This online system contains returns from 2020 onwards. See below on how to access returns for 2019 or earlier.
- Step 1: Go to https://my.gov.gg/registration and click 'create an individual account'.
- Step 2: Click 'start' to begin the creation of your account.
- Step 3: Complete each page, following the guidance, by filling in your name, date of birth, email address and your Social Insurance number.
- Step 4: Verify your email address by clicking the link in the email sent to you.
- Step 5: You can now log in to your account.
- Step 6: To access your personal tax return, you will need to enter your tax reference number. You only need to do this the first time you log in.
- You can now complete your personal tax return using the new, streamlined form.
- For an easy read step-by-step guide on how to create your new personal MyGov account please go to: https://my.gov.gg/help.
- If you need help creating your account please contact: contact@gov.gg
- For more information on completing your return online, please go to our online tax help page.
If you still need to do your 2019 or an earlier return
If you are completing a 2019 or earlier return online for the first time you can register here.
If you have completed a 2019 or earlier return online before, you can login here.
Other types of return
- Calendar year 2022
How to complete your 2022 tax return [471kb]
- Calendar Year 2021
- Calendar Year 2020
- Calendar Year 2019
- Calendar Year 2018
- Calendar Year 2017
- Calendar Year 2016
Collect a paper return
- Paper returns for 2022 and earlier are available at the Corporate Customer Counter, Level 3, Edward T Wheadon House, Le Truchot, St Peter Port. Paper returns for 2023 will be available from 29 April 2024.
Business and self-employed accounting templates
- If you run your own business you can prepare your accounts if you feel able to do so and we have developed two templates to help customers who don't use an accountant.
- Download a trading, profit & loss account (TPLA) spreadsheet (for more information see the notes tab of the spreadsheet): Trading, Profit & Loss Account (form TPLA) [100kb]
- Download a three line account (3LA) spreadsheet (for more information see the notes tab of the spreadsheet): 3 Line account (form 3LA) [329kb]
Deadline
- Your return for the calendar year 2022 must have been submitted by 29 February 2024.
The deadline for the 2023 return will be 31 January 2025.
An automatic penalty will be imposed if your return hasn't been received by the due date.
Penalties
- Penalties may be imposed if a return isn't received by the due date.
- You can appeal against a penalty on the grounds that the penalty isn't payable, as the return was submitted on or before the deadline, or that there are proper grounds for the Guernsey Revenue Service Tribunal to cancel or reduce the penalty charged.
- You can appeal by completing a penalty appeal form. The appeal needs to be submitted within 30 days of the date of the Order imposing the penalty.
Returns for someone who has passed away
- You should let us know as soon as possible if you're dealing with the tax affairs of someone who has passed away.
- When you make contact, we will let you know if you need to complete a return on the deceased's behalf.
- When dealing on behalf of someone who has passed away and therefore acting as a personal representative of the estate, you will be responsible for completing any outstanding returns which includes providing income up to their date of death and details of the income arising/accruing to the estate.
