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Guernsey Revenue Service Tribunal

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The Guernsey Revenue Service Tribunal is an independent body set up to hear appeals against certain decisions of the Director of the Revenue Service under the Income Tax (Guernsey) Law, 1975 and decisions of the Administrator under section 74 of the Social Insurance (Guernsey) law, 1978.

  • About the Guernsey Revenue Service Tribunal

    • The Tribunal has up to eight members, including a President and a Vice-President. All the members are completely independent of the States of Guernsey, the Policy & Resources Committee and the Revenue Service and are appointed by the Royal Court. The Tribunal members will generally have a professional qualification or relevant experience in tax-related members.
    • Anybody wishing to appeal a decision of the Director of the Revenue Service should, in the first instance consult the guidance notes and other information on this website.
    • :The Clerk to the Guernsey Revenue Service Tribunal is available to answer any questions and can be contacted by
      • telephone - 01481 223384
      • by email -
      • in writing to - The Guernsey Revenue Service Tribunal, Sir Charles Frossard House, La Charroterie, St Peter Port, Guernsey, GY1 1Fh
    • Prior to 1st January 2022, the Tribunal was known as the Guernsey Tax Tribunal.
  • The Tribunal

    • The Tribunal members are:
      • Mr Roy McGregor, Tribunal President
      • Advocate Russell Clark
      • Advocate Antony Ellis
      • Advocate Robin Gist
      • Mrs Gillian Morris
      • Mr Anthony Rigden
      • Mrs Victoria Russell
      • Mr Jeremy Thompson
    • The Tribunal is supported by a legally qualified clerk, Mr Martin Thornton, and the Deputy Clerk, Advocate Elizabeth Dene.
  • How to appeal a decision of the Director of the Revenue Service

    • Full details of how to appeal a decision of the Director of the Revenue Service (e.g. an income tax assessment, a decision to impose a surcharge, a penalty notice, or, whether contribution conditions under the Social Insurance (Guernsey) Law, 1978 are met, decisions as to classification of insured persons,  and the liability of an insured person to pay contributions or other director order of the Director),together with details of the relevant legislation, can be found in the attached guidance notes.
    • Anybody considering submitting an appeal should read the guidance notes before submitting their appeal. 
  • Guernsey Revenue Service Tribunal Decision Notices

    • The Guernsey Revenue Service Tribunal's decisions are not generally made public because they contain confidential information about a tax payers financial affairs. However, summaries of cases are set out in Appendices 2, 3 and 4 of the guidance notes.


Guernsey Revenue Service Tribunal Guidance Notes (April 2023)

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