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Locums - What you need to know

Contact Us - Revenue Service

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This is a general guide

A locum is a person who temporarily carries out duties for someone else in the same profession, for example a doctor, nurse, social worker etc.

You need to complete a new arrivals form when you first get to Guernsey, no matter how long you are staying for.

  • UK locums

    • If you are normally a UK resident and you come to work in Guernsey as a locum, so long as you are here for less than 91 days in the calendar year, you are paid by a UK agency, and are in effect working for a UK person, then you don't need to pay tax to the Revenue Service. This is because of the Double Tax Agreement that Guernsey and the UK have ("the UK Agreement"), to stop double taxation, where someone is resident in only one of the two jurisdictions.
    • However, if the same conditions apply, but you are in Guernsey for 91 days or more in the calendar year, you will need to pay tax to the Revenue Service from the day of your arrival in the Island. This is because the Article of the UK Agreement, where tax isn't due here, doesn't apply if the person is resident in both locations. For more details on residency for tax purposes, click here.
    • Example
    • Ms Y first arrives in Guernsey on 1 June 2018 and leaves 30 June 2018, she then returns to Guernsey on 22 October 2018 and leaves Guernsey permanently on 30 March 2019. She wasn't employed whilst she was away from Guernsey. Her earnings were £13,500 in 2018 and £11,500 in 2019.
    • Year of Charge

      Days in Guernsey

      Resident

      Tax due to Revenue Service

      2018

      100 (29 and 71)

      Yes

      Yes

      2019

      88

      No

      No

    • Ms Y would be liable to pay income tax to the Revenue Service for the Year of Charge 2018 from the date of her original arrival, and she would be given personal allowances pro-rated to the time spent on the Island. She wouldn't be liable for the Year of Charge 2019, as she hasn't been in Guernsey long enough.
    • Her tax due would be calculated as:
    • Year of Charge

      Taxable Income

      Pro-rated Allowance

      Net

      Tax due

      2018

      £13,500

      (2,827) (10500/52 x 14)

      £10,673

      £2,134.60
    • If the Revenue Service know that you are going to be in Guernsey for more than 90 days, they may issue an interim assessment to collect the tax due on the estimated earnings, shown on your new arrival form. As the work is carried out in Guernsey, the Revenue Service has primary taxing rights on this income.
    • Where an assessment is issued, the statement attached to it will show the date payments are needed. If the assessment is for the current calendar year, this would normally be in two halves, but it will depend on when in the year the assessment is issued.
    • Examples
    • If the Year of Charge 2019 assessment is issued any time up to 31 May 2019, the tax will be due 30 June 2019 and 31 December 2019.
    • If the Year of Charge 2019 assessment is issued from 1 June, the first half would be due within 30 days and the second half at the end of the year, so if it was issued on 5 August 2019, the tax would be due on 4 September 2019 and 31 December 2019.
    • If the Year of Charge 2019 assessment is issued after the end of 2019, the tax would all be due within 30 days, so if it was issued on 28 May 2020, the tax will all be due on 27 June 2020.
    • If you think the tax charged is too high, you can ask for the collection of some or all of the tax to be suspended and you can do this by using form 690(c).
    • If tax is due to Guernsey for the time that you are working here, and you also need to pay tax in the UK, you need to inform Her Majesty's Revenue and Customs (HMRC) that you have paid tax on your Guernsey income. You may be able to claim relief from double taxation by sending your final Guernsey Income Tax assessment to them.
    • You need to tell us when you leave Guernsey, by completing a Leaving Guernsey form. If you are not coming back then this may be all that you need to do, however depending on what income you have, you may need to complete a Guernsey tax return at the beginning of the following year. More information is provided on the "Leaving Guernsey" form. As locums are treated as employed individuals, you are able to claim some deductions when completing your tax return although this is generally limited to deductions for subscriptions paid to learned societies (approved by the Director of the Revenue Service) or £100 uniform cleaning allowance for nurses under E3 of the Statement of Practice booklet.
    • Once you have provided the details of your actual salary for the calendar year, you will be sent a final assessment showing the additional tax or credit due, which will depend on how accurate your estimate was originally.
    • If your departure is not permanent, when you come back, please remember to let us know, by completing a Returning to Guernsey form.
    • If you need to complete a tax return, they can be completed online.
  • Locums from outside the UK

    • If you normally live somewhere other than the UK, then you may have to pay Guernsey tax on your income from the date you arrive in the Island. However it all depends on whether Guernsey has a Double Tax Agreement with the country where you normally live and the terms of that Agreement. You can find the content of all the Agreements Guernsey has signed here.
    • If there is no Agreement in place you will need to pay tax from your arrival and it is likely that an interim assessment, based on the estimated earnings as shown on your new arrival form, will be sent to you.
    • Where an assessment is issued, the statement attached to it will show the date payments are needed. If the assessment is for the current calendar year, this would normally be in two halves, but it will depend on when in the year the assessment is issued.
    • Examples
    • If the Year of Charge 2019 assessment is issued any time up to 31 May 2019, the tax will be due 30 June 2019 and 31 December 2019.
    • If the Year of Charge 2019 assessment is issued from 1 June, the first half would be due within 30 days and the second half at the end of the year, so if it was issued on 5 August 2019, the tax would be due on 4 September 2019 and 31 December 2019.
    • If the Year of Charge 2019 assessment is issued after the end of 2019, the tax would all be due within 30 days, so if it was issued on 28 May 2020, the tax will all be due on 27 June 2020.
    • If you think the tax charged is too high, you can ask for the collection of some or all of the tax to be suspended. You can do this by using this form 690(c).
    • You need to tell us when you leave Guernsey, by completing a Leaving Guernsey form. If you are not coming back then this may be all that you need to do, however depending on what income you have, you may need to complete a tax return at the beginning of the following year. More information is provided on the "Leaving Guernsey" form. As locums are treated as employed individuals, you are able to claim some deductions when completing your tax return although this is generally limited to deductions for subscriptions paid to learned societies (approved by the Director of the Revenue Service) or £100 uniform cleaning allowance for nurses under E3 of the Statement of Practice booklet.
    • Once you have provided the details of your actual salary for the calendar year, you will be sent a final assessment showing the additional tax or credit due, which will depend on how accurate your estimate was originally.
    • If your departure is not permanent, when you come back, please remember to let us know, by completing a Returning to Guernsey form.
    • If you need to complete a tax return, they can be completed online.

Frequently  Asked Questions

  • I am a locum working in Guernsey but paid by a UK agency/my own company, where do I pay my income tax?

    • If you are normally a UK resident and you are working as a locum in Guernsey, so long as you are here for less than 91 days in the calendar year, you are paid by a UK agency, and are in effect working for a UK person, you don't need to pay tax to the Revenue Service in Guernsey, but you will pay tax on ALL of your income to Her Majesty's Revenue and Customs (HMRC).
    • You must still register with us by completing a New Arrivals form.
    • If you are staying in Guernsey for 91 days or more, you will need to pay income tax to us, on your income from the date of your arrival.
    • If you do not normally live in the UK, it is likely that you will have to pay tax to us, from the date you arrive. However this does depend on whether Guernsey has a Double Tax Agreement with the country where you normally live and what the Agreement says. Details of the Agreements Guernsey has can be found here.
  • If I come from the UK and spend more than 90 days in Guernsey are the first 90 days free of Guernsey income tax?

    • No, if you normally live in the UK and are paid from there and you spend 91 days or more in Guernsey in the calendar year, you need to pay tax on your income from the date of your arrival, not the 91st day. (If you are here less than 91 days, then you don't need to pay tax to Guernsey on this income but you will still need to pay Her Majesty's Revenue and Customs (HMRC).
    • If you are directly employed by a Guernsey employer, and are paid by them, you will also pay tax from day one.
  • If I stay in Guernsey for 91 days or more, will I pay tax in Guernsey and in the UK?

    • If you are in Guernsey for 91 days or more in the calendar year, you will be liable to pay income tax to us, however, if Her Majesty's Revenue and Customs (HMRC) determine that you also need to pay tax to them, you should let them know that you have paid income tax in Guernsey. If you send your final Guernsey assessment to HMRC, they will work out whether any credit is due to you, which they will then offset against the tax you owe them.
    • For the avoidance of doubt, as the work is carried out in Guernsey, we have primary taxing rights on the income earned here.
  • How do I pay my tax in Guernsey?

    • You need to register with us when you arrive and if your intention is to stay in Guernsey for 91 days or more, or you normally live in a country which we don't have a Double Tax Agreement with, an interim assessment will be issued, based on the estimates of income you gave on the new arrivals form.
    • The assessment will give details of the tax due and the dates for payment. If you think the tax charged is too high, you can ask for the collection of some or all of the tax to be suspended and you can do this by using form 690(c).
    • If you think the estimate is accurate, you can either pay the tax on or before the due dates or you can contact our debt management department to arrange weekly or monthly payments.
    • A revised assessment will be issued once you have finished working in Guernsey, and you complete a leaving Guernsey form, or you complete a tax return detailing your actual income for the calendar year. If you can't pay the tax by the due dates shown, contact our debt management department on 01481 740202 to make arrangements to pay. Alternatively details on how to pay can be found here.
  • What should I do if I disagree with the amount in the assessment?

    • If you disagree with the interim assessment, you have a right to ask for the collection of some or all of the tax to be suspended. This must be done, in writing, within 30 days of the date of the assessment preferably using the Suspension Request form.
    • If the assessment is a final assessment, you have the right to appeal against it, again within 30 days of the date of the assessment; the form to use is the Appeal form.
  • How can I claim relief in the UK on the tax paid in Guernsey?

    • Guernsey has a Double Tax Agreement with the UK. If you need to pay tax in both Guernsey and the UK on your Guernsey income, you may be able to claim double tax relief from Majesty's Revenue and Customs (HMRC). All you need to do is send your final Guernsey tax assessment to them, and they will grant any relief due to you.
  • Am I able to claim expense against my income?

    • Locums are treated as employed individuals, and deductions are generally limited to claims for subscriptions paid to learned societies (approved by the Director of the Revenue Service), or £100 uniform cleaning allowance for nurses under E3 of the Statement of Practice booklet.
  • My income is paid to me though my company, how much income tax do I need to pay in Guernsey?

    • The taxable figure is the amount the agency pays to your company for the work that you do, it's not the amount you draw from your company. For example, the agency pays your company £1,000 per week, but you only draw £500 per week for living expenses, it's the £1,000 per week that's taxable in Guernsey.
  • When I leave Guernsey do I need to inform the Guernsey Revenue Service?

    • If you leave Guernsey for a holiday, or at the end of the working week but you return at the start of the following week, you don't need to tell us, but you must keep a record of the dates spent in Guernsey. This is so we can work out your residency for tax purposes and determine your taxable income. For further information on residency click here.
    • If you leave Guernsey permanently, you must tell us and you need to complete a Leaving Guernsey form.
    • Once we get this form, we will issue your final notice of assessment, confirming the tax you need to pay to Guernsey. This assessment may then be used to claim double tax relief from Majesty's Revenue and Customs (HMRC), if you normally reside in the UK.
  • What happens if I am taken on by the Guernsey employer?

    • If you have been working as a locum, but are then taken on as an employee, you need to contact us to get a coding notice. From the date you are employed, you will pay income tax under the Employees Tax Instalment ("ETI") scheme (which is similar to the UK's PAYE). If you don't have a coding notice, your employer will deduct tax at 20% from your salary.
    • It is important you check your coding notice, if it's not correct, you won't pay the right amount of tax and could end up underpaying or overpaying your tax. Please see our "Guide to Coding Notices" for further information.
    • Your employer will deduct income tax at source and send it to us quarterly.
    • You will need to complete an income tax return, in January and this can be done online. You must declare both the wages received from your employer AND any agency income for the calendar year.

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Locum Guide Locum FAQs

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