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 Revenue Service that they no longer need to complete one. This requirement is outlined in the Notice to File [223kb].
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.
2022 Personal Tax Returns are now available for completion in your new Revenue Service Account, the deadline for submitting this return is 29 February 2024. You will need to create an Individual MyGov Account before you can access this online return. 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 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.
- 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: email@example.com
- For more information on completing your return online, please read our frequently asked questions.
Download a paper return
- The Personal Tax Returns prior to the calendar year 2022 are available for download below. You may also collect them from the Revenue Service at Wheadon House. For accessibility concerns, please phone us.
- However, customers are encouraged to submit the online form which will provide them with the option to pre-populate their data after their first year's submission, making it easier and more efficient to do their return.
Calendar year 2022
- The paper return for the calendar year 2022 is not available to download. Should you want a paper return please collect one from the Revenue Service counter on level 3 at Wheadon House or from reception at Sir Charles Frossard House.
- How to complete your 2022 tax return [471kb]
- Company Interest 2022 (Form 687) [164kb]
- Settlement Trust 2022 (Form 688) [169kb]
- Tax Cap return 2022 (Form A) [141kb]
- Tax Cap return (Alderney) 2022 (Form A) [147kb]
- Open Market Tax Cap return 2022 (Form A2) [145kb]
- Standard Charge return 2022 (Form B) [167kb]
- DTA Non-Resident return 2022 (Form C) [142kb]
- Calendar Year 2021
- Personal Return 2021 Income [416kb]
- How to complete your personal tax return 2021 [292kb]
- Company Interest Form 2021 [177kb]
- Settlement Trust 2021 (Form 688) [158kb]
- Form A Tax Cap return 2021 [161kb]
- Form A (Alderney) Tax cap return 2021 [146kb]
- Form A2 Open Market Tax cap return 2021 [148kb]
- Form B standard charge return 2021 [168kb]
- DTA Non-resident return 2021 (Form C) [157kb]
- 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]
- 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]
- 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]
- 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]
- Form 697 [220kb]
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 2021 must have been submitted by 17 March 2023.
- 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.
- 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.
Help filling in your return
- If you need help with your return you can:
- Read guidance in our how to complete your personal tax return booklet or frequently asked questions.
- Consider appointing someone to complete your return, for example an accountant, friend or relative. You can read more about this on our Dealing with Revenue Service page.
- Contact the Revenue Service for general tax return enquiries