How much income tax you pay in each year depends on how much of your income is above the allowances you are entitled to.
If you are employed or receiving a pension from a previous employer, your employer will deduct tax from your wages/pension, based on the Tax-free Coding Balance in your coding notice. This is calculated by deducting the amount of income you receive, which is not taxed at source, from your total allowances and deductions for the year. You can find more detail on allowances, deductions and their amounts in the documents attached on the right hand side of the page.
Your Personal Allowance may increase if your spouse transfers you their unused Personal Allowances. It may decrease based on your residence status or if your income is over £90,000 (in which case your personal and other allowances are gradually withdrawn).
You can use your Revenue Service Account to check your current coding notice and update your income and allowances online.
Updating your allowances
- Allowances can be claimed during the year and included in your Coding Notice so that your employer or pension provider can take the right amount of income tax from your pay or pension.
- You must check that the allowances included in your Coding Notice are correct otherwise you may find that you owe tax when you submit your personal tax return.
Transfer of personal allowance
- Individuals married and cohabiting couples, with children, are able to transfer their unused Personal Allowance to their spouse/partner. Please be careful because if you do end up needing the Personal Allowance which you have transferred, there will be tax owing, which will need to be paid by the spouse who received the Allowance.
- If you're cohabiting and you have a child/children, please use the forms in the Downloads section of this page to transfer your unused Personal Allowance (form CC2(A) (for years prior to 2023) or CC2(B) (for 2023 et seq)).
- If you're married or in a civil partnership, please contact us at checkmycoding@gov.gg or phone us on 225700
- If your income will be over the High Income Threshold, or you have had your allowances withdrawn and your income is below the Threshold:
- please contact us at checkmycoding@gov.gg or phone us on 225700.
Other allowances
- Other allowances you may be able to claim include:
- A Charge of Child Allowance if you're a lone parent and are either in receipt of Guernsey Family Allowance (i.e. you have made a claim for Family Allowance and it is being paid in your name or it would have been paid to you except for the level of your income) or you have a child in full-time higher education..
- If you're married or cohabiting and are in receipt of Guernsey Family Allowance (i.e. you have made a claim for Family Allowance and it is being paid in your name or it would have been paid to you except for the level of your income) and you maintain or employ someone for the charge and care of your child because your partner was totally incapacitated for the whole calendar year.
- The specific conditions for each can be found in our Guide to Allowances and the allowance amounts for each calendar year are shown in our monetary values table which is available here.
Summary of Allowances and Budget Resolutions
