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If you cannot pay your tax or contributions bill on time

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Outstanding amounts that are not paid in full by the deadline stated, may incur a late payment surcharge. Payment can be made via a number of methods which can be found here.

You may be able to arrange to spread the cost of your bill by paying in instalments.

You can request a payment plan online. 

If you cannot pay your tax or contributions bill on time, please contact the Revenue Service as soon as possible by emailing financial.support@gov.gg.

  • Pay through your wages

    • For tax related debt, the Revenue Service can automatically collect what you owe through your wages if you already have tax deducted at source, for example you're an employee or you get an employer pension.
    • The tax you owe will be taken from your salary or pension in instalments over an agreed period, along with your usual tax deductions.
    • You can request to pay through your wages online.
  • Information to have available

    • Before you contact the Revenue Service you'll need the following:
    • your Social Insurance number (you can find this on your Insurance card or on the new type of Coding Notices)
    • your tax reference number (you can find this on your most recent Coding Notice)
    • the amount of the bill you're finding it difficult to pay and the reasons why
    • how much you can pay immediately and how long you may need to pay the rest
  • What happens next

    • Once you have requested a payment plan the Revenue Service will contact you to either: 
      • accept your payment plan
      • suggest a different payment plan
      • request payment in full
  • Late payment surcharges

    • Late payment surcharges may apply to debts not paid by the due date so contact the Revenue Service as soon as possible if you are unable to pay in full.
    • You must keep your payments up to date. If you do not, the Revenue Service may cancel the arrangement and pursue the outstanding debt in full.
       
  • How are tax surcharges calculated and applied?

    • If tax, penalties or surcharges are not paid by the due date, a 5% surcharge may be added to the amount outstanding. If the amount outstanding continues to be unpaid, further surcharges are imposed on a 6 month basis. A surcharge may also be imposed when assessments have been revised (e.g. to include additional income). A 5% surcharge may be calculated and backdated to when the tax would have originally fallen due had the income been included at the correct time, and is then calculated at 6 monthly intervals up to date. The surcharge is calculated as if the tax had been charged on the due dates.
       
  • How are contributions surcharges calculated and applied?

    • If contributions or contribution related surcharges are not paid by the due date, a 2.5% surcharge may be added to the amount outstanding. A further 2.5% will be charged after one month of the original surcharge has been levied if there is still an amount owing at this time.
       
  • Appealing a surcharge

    • You may appeal a surcharge, however, the grounds of appeal are limited. Appeals are heard by the Tax Tribunal which is an independent body with authority to make decisions on matters between a taxpayer and the Director of the Revenue Service. To find out more about the Tribunal and Surcharge Appeals, please read pdf icon Notes to Appellants [790kb]
    • You can also read details of previous cases here pdf icon Tax Tribunal - cases stated [134kb] / pdf icon Tax Tribunal - surcharges [46kb]
    • If you wish to appeal, please use this form pdf icon Form 690(a) [155kb] 
    • NOTE: even if you do wish to appeal, you will still need to pay all monies owed to avoid the application of further surcharges and legal proceedings.
  • Help and advice

    • The debt management team are happy to discuss any concerns you may have regarding outstanding amounts. They can be contacted by emailing financial.support@gov.gg.
    • Citizens Advice Guernsey also offer free advice and can be contacted on 242266.

 

 

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