Anyone living, working or receiving income from Guernsey is required to complete a tax return each year unless you have been advised, in writing, by the Revenue Service that you no longer need to complete one.
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 or started to receive new income, you may now need to submit one. - If you're not sure, contact the Revenue Service.
2020 Personal Tax Returns are now available for completion in your new Revenue Service Account. You will need to create an Individual MyGov Account before you can access this online return.
For now, 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.
Complete your return online
- 2020 Personal Tax Returns are now available and there's a new smarter online service making it easier for you to complete your return.
- To get started, you'll need to create a new Personal MyGov account:
- 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 and the full range of services we have available, 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 or make changes to your Coding Notice - it's all in one place, making it easier and more convenient for you to access these services at a time that suits you.
- 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: firstname.lastname@example.org
- For more information on completing your return online, please read our frequently asked questions.
Download a paper return
- Calendar Year 2020
- Personal Return 2020 income [416kb]
- How To Complete Your Personal 2020 Paper Tax Return [365kb]
- Company Interest Form 2020 [171kb]
- Settlement Trust 2020 (form 688) [159kb]
- Form A Tax cap return 2020 [161kb]
- Form A (Alderney) tax cap return 2020 [146kb]
- Form A2 Open Market tax cap return 2020 [148kb]
- Form B standard charge return 2020 [170kb]
- DTA Non-resident return 2020 (Form C) [460kb]
- Calendar Year 2019
- Personal Return 2019 income [854kb]
- How to complete your personal 2019 income tax return [683kb]
- Company Interest/Foundation Form (2019 income) [497kb]
- Settlement/Trust Form (2019 income) [474kb]
- Tax Cap Return - 2019 income [470kb]
- Tax Cap Return (Alderney) - 2019 income [448kb]
- Open Market Tax Cap Return - 2019 income [444kb]
- Standard Charge Return - 2019 income [334kb]
- Calendar Year 2018
- Personal return 2018 income [541kb]
- How To Complete Your Personal 2018 Income Tax Return [444kb]
- Company Interest/Foundation Form (2018 income) [260kb]
- Settlement/Trust Form (2018 income) [241kb]
- Tax Cap Return - 2018 income [234kb]
- Tax Cap Return (Alderney) - 2018 income [212kb]
- Open Market Tax Cap Return - 2018 income [208kb]
- Standard Charge Return - 2018 income [287kb]
- Calendar Year 2017
- Personal return - 2017 income [474kb]
- How To Complete Your Personal 2017 Tax Return [454kb]
- Company Interest - 2017 income [267kb]
- Settlement/Trust/Foundation - 2017 income [232kb]
- Tax cap return (Form A) - 2017 income [238kb]
- Tax cap return (Alderney) (Form A) - 2017 income [217kb]
- Standard charge return - 2017 income [294kb]
- Form 697 [220kb]
- Calendar Year 2016
- Personal return 2016 income [510kb]
- How To Complete Your Personal 2016 Tax Return [407kb]
- Company Interest/Foundation Form (2016 income) [263kb]
- Settlement/Trust Form (2016 income) [231kb]
- Tax Cap Return (Form A) 2016 [232kb]
- Tax Cap Return Alderney (Form A) [229kb]
- Standard Charge Return (Form B) 2016 [212kb]
- Form 697 [220kb]
- Calendar Year 2015
- 2015 personal tax return form and notes [548kb]
- How To Complete Your Personal 2015 Tax Return [426kb]
- Company Interest - 2015 income (Form 687) [263kb]
- Settlement/Trust/Foundation - 2015 income [231kb]
- Tax Cap Return (Form A) 2015 [232kb]
- Standard Charge Return (Form B) 2013, 2014 & 2015 [211kb]
- Calendar Year 2014
- Personal Return and notes - 2014 income [472kb]
- Explanatory Guide [401kb]
- Company Interest - 2014 income [204kb]
- Settlement/Trust/Foundation - 2014 income [172kb]
- Calendar Year 2013
- Personal Return - 2013 income [368kb]
- Explanatory Guide [383kb]
- Company Interest - 2013 income [136kb]
- Settlement Trust - 2013 income [105kb]
Collect a paper return
- Paper returns are available at the Corporate Customer Service Counter, Level 3, Edward T Wheadon House, Le Truchot, St Peter Port or from Sir Charles Frossard House.
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]
- Your return for the Calendar Year 2020 must be submitted by 28 February 2022.
- An automatic penalty is likely to be imposed if your return hasn't been received by the due date.
- Penalties may be imposed if a return isn't received by the due date. Full details are contained in the Statement of Practice - Penalties for non submission of returns.
- 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 Tax 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 the Revenue Service know as soon as possible if you're dealing with the tax affairs of someone who has passed away.
- When you make contact, the Revenue Service 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.
Help filling in your return
- If you need help with your return you can: