Income Tax

Guernsey includes all the islands in the Bailiwick, except Sark (including Brecqhou and Jethou) for income tax purposes and the income tax rate is 20%.

The Guernsey income tax year is the same as the calendar year, 1st January and ending on 31st December.  Please see our  general guide to Guernsey income tax [258kb] for more information.

If you are a new arrival/working in Guernsey you should register with us - please follow this link to register. You will be given a tax number and coding notice.  To revise an existing coding notice online, please follow this link.

If you have just arrived in Guernsey, see our  New Arrivals Guide [495kb] for further information.  If you are leaving Guernsey, see our  Leaving Guernsey Guide [159kb] for further information.

If you are a student, see our  Students Guide [564kb] for further information.

Everyone working in Guernsey should complete an income tax return each year. The returns are available for completion from January, for example: the calandar year 2019 has a deadline submission of 28 February 2021.  See more information on penalties here.  

• Coding Notices

  • You can now find all the information on Coding Notices here.

• Income tax returns

  • To register for online services please follow this link.
  • To complete your return online please follow this link.
     
  • 2019 income tax return  Personal Return 2019 income [854kb] and  How to complete your personal 2019 income tax return [683kb]
  • You may also need to complete  Company Interest/Foundation Form (2019 income) [497kb] and/or  Settlement/Trust Form (2019 income) [474kb]
  • or submit one of these forms:
  •  Tax Cap Return - 2019 income [470kb] or  Tax Cap Return (Alderney) - 2019 income [448kb]
  •  Open Market Tax Cap Return - 2019 income [444kb]
  •  Standard Charge Return - 2019 income [334kb]
  • 2018 income tax return  Personal return 2018 income [541kb] and  How To Complete Your Personal 2018 Income Tax Return [444kb]
  • You may also need to complete  Company Interest/Foundation Form (2018 income) [260kb] and/or  Settlement/Trust Form (2018 income) [241kb]
  • or submit one of these forms:
    •  Tax Cap Return - 2018 income [234kb] or  Tax Cap Return (Alderney) - 2018 income [212kb]
    •  Open Market Tax Cap Return - 2018 income [208kb]
    •  Standard Charge Return - 2018 income [287kb]
  • 2017 income tax return  Personal return 2017 income [540kb] and  How To Complete Your Personal 2017 Tax Return [454kb]
  • You may also need to complete  Company Interest/Foundation Form (2017 income) [268kb] and/or  Settlement/Trust Form (2017 income) [233kb]
  • or submit one of these forms:
    •  Tax Cap Return - 2017 income [229kb] or  Tax Cap Return (Alderney) - 2017 income [267kb]
    •  Standard Charge Return - 2017 income [296kb]
    • Amendment Notice  Form 697 [344kb]
  • 2016 income tax return:
    •  Personal return 2016 income [510kb] and  How To Complete Your Personal 2016 Tax Return [407kb]
  • You may also need to complete  Company Interest/Foundation Form (2016 income) [263kb] and/or  Settlement/Trust Form (2016 income) [231kb]
  • or submit one of these forms:
    •  Tax Cap Return - 2016 income [233kb] or  Tax Cap Return (Alderney) - 2016 income [218kb]
    •  Standard Charge Return - 2016 income [214kb]
    • Amendment Notice  Form 697 [344kb]
  • 2015 income tax return:
    •   2015 personal tax return form and notes [548kb] and  How To Complete Your Personal 2015 Tax Return [426kb]
  • You may also need to complete:
    •  Company Interest/Foundation Form (2015 income) [264kb] and / or  Settlement/Trust Form (2015 income) [232kb]
  • 2014 income tax return:
    •  Personal return 2014 income [472kb] and  Explanatory Guide [401kb]
  • You may also need to complete:
    •  Company Interest/Foundation Form (2014 income) [206kb] and/or  Settlement/Trust Form (2014 income) [339kb] 
  • 2013 income tax return:
    •  Personal return 2013 income [422kb] and  Explanatory Guide [383kb]
  • You may also need to complete:
    •  Company Interest/Foundation Form (2013 income) [197kb] and/or  Settlement/Trust Form (2013 income) [170kb]
  • Paper return forms are available at the Corporate Customer Service Counter, Level 3, Edward T Wheadon House, Le Truchot, St Peter Port, all year or can be collected from various collection points around the island from January to March.
    • The Administration Office, Herm
    • States Office, Alderney
    • St Saviour's Douzaine Room (open Tuesday 14:30-18:30 and Thursday 09:00-11:00)
    • St Sampson's Douzaine Room (open Monday-Friday, 09:00-12:30)
    • St Martin's Constables Office (open Monday-Friday, 10:00-12:00 and Friday 14:00-16:00)
    • Guernsey Information Centre
    • Forest Stores
    • Citizens Advice Guernsey, Bridge Avenue
    • Castel Douzaine Room (open Monday-Friday, 09:00-12:00)
    • Aladdin's Cave
  • 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]

• Agency and non-resident returns

  • Download and print an agency return:
    •  Agency Return 2019 [703kb]
    •  Agency return 2018 [415kb]
    •  Agency Return 2017 [491kb]
    •  Agency Return 2016 [213kb]
    •  Agency Return 2015 [219kb]
    •  Agency Return 2014 [218kb]
    •  Agency Return 2013 [204kb]
  • Download and print a non-resident return:
    •  Non-resident Return 2019 [808kb]
    •  Non-resident Return 2018 [487kb]
    •  Non-resident Return 2017 [501kb]
    •  Non-resident Return 2016 [220kb]
    •  Non-resident Return 2015 [226kb]
    •  Non-resident Return 2014 [211kb]
    •  Non-resident Return 2013 [211kb]

• Other tax forms

  • Amendment Notice  Form 697 [344kb]
  • Appeals against assessments/surcharges/supplements  Form 690(a) [228kb]
  • Appeals against penalty orders  Form 690(b) [243kb]
  • Application for an ETI Exemption Certificate  Form 389A [211kb]
  • Application for an ETI Exemption Certificate Renewal  Form 389B [279kb]
  • Application for relief for Guernsey pensions (UK claimaints)   Form 675 [745kb]
  • Application for relief for Guernsey pensions (non-resident other than UK)  Form 676 [745kb]
  • Benefit in kind return  Benefits in Kind return 2019 [476kb]
  • BEPS Action 5 - Application for a Guernsey Tax Ruling  Form 702 [79kb]
  • Buying property (Form 357) -  Form 357 [251kb]
  • Ceased employing checklist  Form 370b [212kb]
  • Claim for a deduction in respect of books supplied by a lecturer  Form 273 [232kb]
  • Coding Notice - claim for Personal Allowances  Form 712 [425kb]
  • Company liquidation  Form 709 [741kb]
  • Company migration  Form 708 [618kb]
  • Details of assessable income for the Year of Charge 2016 subject to the company intermediate rate  Form 700 [209kb]
  • Dividends claim for credit  Form 1339 [334kb]
  • Division of allowances  Form 340a [311kb]
  • ETI adjustment form  ETI Adjustment Form [69kb]
  • Final Tax Certificate  Form 680 [275kb]
  • Form of Authority (professional advisers)  Form 1012(a) [287kb]
  • Form of Authority (customers)  Form 1012(b) [287kb]
  • Interest relief - family arrangements  Form 678 [209kb]
  • Investment management  Form 703 [208kb]
  • Leaving Guernsey  Form 348 [665kb]
  • New Arrivals/Returning to Guernsey  Form 1262T [601kb]
  • New employer checklist  Form 370a [364kb]
  • Non-resident deduction  Form NRD1 [313kb]
  • Notification of marriage  Form 341A [479kb]
  • Notification of separation  Form 342A [244kb]
  • Relinquishment of personal allowance  Form CC2 [325kb]
  • Repayment request  Form 692 [346kb]
  • Returning to Guernsey/New Arrivals  Form 1262T [601kb]
  • School leavers  Form 573 [534kb]
  • Self-employment - commencement  Form 366 [248kb]
  • Students (Form 574) -  Online Form       Form 574 [541kb]
  •  Form 706 - Company Registration Form [627kb]
  •  Form 707 - Company Requesting Non Resident Status Form [617kb]

• The ETI Scheme

  • Information on The ETI Scheme can now be found here.

• Income Tax on pensions

  • Follow this link for more information about Income Tax on Pensions and Retirement

• Assessments, penalties and appeals

  • In order to determine the method of assessment on an individual liable to Guernsey income tax it is necessary first to consider that individual's residence for the purposes of income tax .
  • If you do not agree with an assessment issued by the Income Tax Office, you can appeal against the assessment using  Form 690(a) [228kb].  Please see our FAQs for notes relating to appeals or email taxenquiries@gov.gg if you have any queries.
  • Married couples are assessed jointly, unless they elect to be  separately assessed [553kb].
  • A change in your marital status may affect your assessment - see our  Marital Status Guide [300kb] for more information.
  • For information on civil partnerships and same-sex marriage, please see our FAQs.
  • Benefits in kind may be defined as everything, not in the form of money, which you (and members of your family or household) receive from your employer or from other persons by virtue of your job.  You are ultimately responsible for tax arising on any benefits received and should ensure that all benefits (which have not already been included by your employer in their ETI schedules) are declared on your income tax returns - see the  Benefits in Kind Explanatory Guide [876kb], which includes further information.
  • A penalty may be imposed if you do not submit your income tax return by 30th November - see our  Penalties Guide [507kb] for further information. If you do not agree with the imposition of a penalty for the late submission of your income tax return, an appeal can be made only if you believe you have reasonable grounds for making an appeal - see our  Appeals Guide [347kb]  for further information and use this form  Form 690(b) [243kb] if you wish to appeal.
  • Surcharges may be imposed if tax, penalties or surcharges are not paid by the due date - see our  Penalties and Surcharges Guide [214kb] for further information.  Use this form  Form 690(a) [228kb] if you wish to appeal.
  • The Guernsey Tax Tribunal is an independent appeal body set up to hear income tax appeals which cannot otherwise be resolved. The members of the Tribunal are completely independent of the Revenue Service.  The Tribunal's role and how it determines appeals is set out more fully in the general  Notes for Appellants [790kb].  The Tribunal has also issued specific guidance notes on  Human Rights [50kb] and  Penalties for failure to deliver a return of income [104kb].  Also available are the  2018 Practice Direction [198kb] and decisions on  Cases Stated [131kb] and  Surcharges [46kb].

• Tax Rates and Allowances

  • See our  Guide [289kb] for information on claiming allowances and reliefs, and your Coding Notice.
  • See our  Monetary values 2020 [652kb] for details of all tax allowances available.
  • Summary of Allowances and Budget Resolutions:  2020 [724kb],  2019 [573kb],  2018 [554kb],  2017 [606kb],  2016 [535kb],  2015 [465kb],  2014 [274kb],  2013 [272kb],  2012 [272kb],  2011 [170kb],  2010 [378kb],  2009 [378kb]
  •  Average exchange rates [409kb]
  •  Adjustments for living expenses (hotels and guesthouses); Annual allowances (motor vehicles) [487kb]
  •  Learned Societies [323kb]
  • For information on rental income, please see  Landlords - rental allowances [124kb],  Rental income - Guernsey property [225kb] and  Rental income - UK and overseas property [213kb]
  • Making a claim for  mortgage interest relief [590kb]
  •  Annual allowances [203kb] (form 651)
  •  Annual allowances (ships) [50kb] (form 669)
  • For more information on the withdrawal of personal allowances for high earners click here.

• Practitioners and technical information

  • Further information is available on the Income Tax for Practitioners & Technical Information page.

• Companies

  • Further information is available on the Tax information for Companies page.

• Self-employment and businesses

  • Further information is available on the Starting up in Business page.

• Charities and Not for Profit Organisations

  • Further information is available on the Charities & Not-For-Profit Organisations page.

• Tax Compliance and International

  • Further information is available on the separate page for Income Tax, Compliance & International.

• Income Tax legislation

  • Please see the Legal Resources website for all Income Tax Laws, Ordinances and Statutory Instruments.

• Latest additions and changes

  •  Guidelines for requesting Mutual Agreement Procedure assistance in Guernsey [1Mb] (updated 17 November 2020)
  •  Guernsey's Policy on Tax Information Exchange Agreements and Double Taxation Arrangements [611kb] (updated 11 November 2020)
  • Statement of Practice  B15 - Business expenses - use of home as an office [401kb] (updated 29 October 2020)
  • Statement of Practice  E48 - Employees working from home [407kb] (updated 29 October 2020)
  • Statement of Practice  B17 - Covid-19 - Payroll co funding and grants [412kb] (updated 5 October 2020)
  • Statement of Practice  C57 - Investment management services [431kb] (updated 12 August 2020)
  • Statement of Practice  M19 - Guernsey residents - investments in funds [425kb] (updated 12 August 2020)
  •  Liechtenstein DTA MLI amendments [679kb] (published 24 April 2020)
  • Statement of Practice  B17 - Covid-19 - Payroll co funding and grants [412kb] (published 22 April 2020)
  • Statement of Practice  C55 - Large retail business [463kb] (updated 22 April 2020)
  • Statement of Practice  E48 - Employees working from home [407kb] (published 22 April 2020)
  • Statement of Practice  R15 - Pro-rating personal and other allowances in the year of arrival in, and permanent departure from, Guernsey [449kb] (updated 17 March 2020)
  • Statement of Practice  M16 - Foster Carers and Community Foster Carers, Family Link Scheme, family and friends care and Residence Orders [596kb] (published 6 March 2020)
  •  Anguilla [299kb] TIEA signed 13 & 19 February 2020 (added 5 March 2020)
  •  Form 1262T [601kb] New Arrivals/Returning to Guernsey (updated 16 July 2019)
  •  Guidelines for requesting Mutual Agreement Procedure assistance in Guernsey [1Mb] (added 20 June 2019)
  • Statement of Practice  M25 - International Retirement Benefit Schemes [181kb] (updated 28 February 2019)
  •  Bulletin 2019/1: FATCA and CRS corrections 2017 [448kb] (added 21 February 2019)
  •  Monetary Values 2019 [646kb] (added 2 January 2019)
  •  Adjustments for living expenses (hotels and guesthouses); Annual allowances (motor vehicles) [487kb] (added 2 January 2019)

• Frequently asked questions

  • Follow this link to find answers to the most frequently asked tax questions or to contact us.

Downloads

Share this page