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 [278kb] 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 [252kb] for further information.
Everyone working in Guernsey should complete an income tax return each year. The returns are available for completion from January with a deadline for submission of 30th November. See our guide on Penalties for the failure to submit an income tax return [286kb].
2018 Coding Notices
- A coding notice tells your employer/pension provider how much tax to deduct from your wages/pension before you are paid.
- If you only receive the personal allowance and all your income has tax deducted at source (for example a personal pension, employment income), then instead of receiving a coding notice through the post, your tax allowances for 2018 will be as set out below:
- Personal Allowance £10,500
- Personal and Age Related Allowance £11,450 (if you are over the age of 64 at 1 January 2018)
- Your employer/pension provider will be advised of the allowances that are due in the normal way, to ensure they deduct the right amount of tax before you are paid your wages/pension in January 2018.
- If you have other income or claim other allowances, you will receive your coding notice through the post in the week beginning 13 November 2017, so you can check the amounts that have been included.
Income tax returns
- To register for online services please follow this link.
- To complete your return online please follow this link.
- Download and print a personal income tax return:
- 2017 income tax return
- You may also need to complete
- or submit one of these forms:
- 2016 income tax return:
- You may also need to complete
- or submit one of these forms:
- 2015 income tax return:
- You may also need to complete:
- or submit one of these forms:
- 2014 income tax return:
- You may also need to complete:
- 2013 income tax return:
- You may also need to complete:
- 2012 income tax return:
- 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 and again in November and December:
- 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 Bureau, 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):
Agency and non-resident returns
- Download and print an agency return:
- Download and print a non-resident return:
Other tax forms
- Amendment Notice
- Appeals against assessments/surcharges/supplements
- Appeals against penalty orders
- Appeals against interim/estimated assessments
- Application for an ETI Exemption Certificate
- Application for an ETI Exemption Certificate Renewal
- Application for relief for Guernsey pensions (UK claimaints)
- Application for relief for Guernsey pensions (non-resident other than UK)
- Benefit in kind return
- BEPS Action 5 - Application for a Guernsey Tax Ruling
- Buying property (Form 357) -
- Ceased employing checklist
- Claim for a deduction in respect of books supplied by a lecturer
- Details of assessable income for the Year of Charge 2016 subject to the company intermediate rate
- Dividends claim for credit
- Division of allowances
- ETI adjustment form
- Final Tax Certificate
- Form of Authority (professional advisers)
- Form of Authority (customers)
- Interest relief - family arrangements
- Investment management
- Leaving Guernsey
- New Arrivals: English
- New employer checklist
- Non-resident deduction
- Notification of marriage
- Notification of separation
- Relinquishment of personal allowance
- Repayment request
- Returning to Guernsey: English
- School leavers
- Self-employment - commencement
- Students (Form 574) - Online Form
- Suspension request form (request for suspension of tax on an interim/estimated assessment)
- Tax Cap Return
The ETI Scheme
- The Employees Tax Instalment ("ETI") Scheme was introduced on 1 January 1980.
- The ETI Scheme is an instalment scheme. Your Coding Notice will be as accurate as possible, using the most recent information available. This should ensure that the right amount of tax is deducted from your earnings, although this is not always possible. You may, therefore, find that you have an under or over payment when your assessment is issued.
- Should any over payment occur, we would automatically refund the tax to you, usually within a month of issuing your assessment. You may request the repayment sooner if you wish.
- Should any additional tax be due, your assessment will show when the amount outstanding is payable.
- The ETI Scheme applies to everyone receiving wages, salaries, pensions, etc from all employers in Guernsey, and includes company directors, part-timers, casual workers and subcontractor who provide labour only. It does not apply to employees employed by a private householder.
- The ETI Scheme applies to the following types of payment:
- Wages, salaries, commissions, holiday pay, overtime, benefits in kind, sick pay (but not Social Security sick pay), part-time earnings, casual earnings, bonuses, tips, fees (including directors fees), mortgage subsidy payments, pensions from former employment, redundancy/termination/severance payments.
- Payments to subcontractors, contractors, gangs and partnerships who provide labour only.
- Salaries and/or fees may be received by company directors, and for ETI purposes each is treated as normal pay when the payment is made.
- Annuities from Retirement Annuity Contracts and Retirement Annuity Trust Schemes (personal pensions).
- The ETI Scheme does not apply to the following types of payment:
- Social Security benefits.
- Social Security Old Age Pensions.
- Reimbursements by your employer for expenses actually incurred by you in the performance of the duties of your employment.
- Labour only contractors, subcontractors, gangs and partnerships: The ETI Scheme applies to payments made to labour only contractors, subcontractors, gangs and partnerships. It does not apply to:
- Payments made by a private householder.
- Payments (including a payment made by a business concern) made to a limited company.
- Where materials are supplied. However, where only negligible amounts of materials are supplied - for example, a carpenter supplying only his tools, nails and screws - the Scheme will apply.
- Labour only contractors and subcontractors: Those individuals who provide only their labour are treated in the same way as all other employees and must give their Coding Notice to their employer.
- Labour only gangs: If you are the gang leader, receiving payments on behalf of your gang, you can apply to this office for an ETI Exemption Certificate. If approved, this will enable you to receive payments without deduction of tax. You will then become responsible for operating the ETI Scheme on all payments made to individual gang members. Please refer to the
- Labour only partnerships: The same conditions apply to partnerships as gangs.
- Benefits in kind - these are everything, not in the form of money, which an employee (and members of his family or household) receives from the employer or from other persons, by virtue of the employee's job. A simple description would be "perks of the job". Employees (including directors of companies) are affected because they are ultimately responsible for tax arising on any benefits they receive. It is also the responsibility of each employee to ensure that all benefits received, that are not included in the ETI schedules, are declared separately on his income tax returns. The reason for this requirement is that an employee may receive taxable benefits of which his employer may be unaware, e.g. a gift from a customer. See the
Income Tax on pensions
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 - see our
- If you do not agree with an assessment issued by the Income Tax Office, you can appeal against the assessment using
- Married couples are assessed jointly, unless they elect to be
- A change in your marital status may affect your assessment - see our
- 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
- A penalty may be imposed if you do not submit your income tax return by 30th November - see our
- Surcharges may be imposed if tax, penalties or surcharges are not paid by the due date - see our
- 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 Income Tax Department. The Tribunal's role and how it determines appeals is set out more fully in the general
Tax Rates and Allowances
- See our
- See our
- Summary of Allowances and Budget Resolutions:
- For information on rental income, please see
- Making a claim for
- See our Frequently Asked Questions page for more information on the withdrawal of personal allowances for high earners.
Practitioners and technical information
- Further information is available on the Income Tax for Practitioners & Technical Information page.
Companies and employers
- Further information is available on the Tax for businesses, companies and employers page.
Self-employment and businesses
- Further information is available on the Tax for businesses, companies and employers 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
- United Kingdom/Guernsey Double Taxation Agreement and Protocol signed on 2 July 2018 (published 5 July 2018)
- Data Protection
- FAQ on
- Non-residents claim for personal and other allowances (pensions)
- Section 154A pension schemes (added 9 March 2018)
- Statement of Practice
- Statement of Practice
- Statement of Practice
- Statement of Practice
- Statement of Practice
- Statement of Practice
- Amendment Notice
- FAQs on Interim assessment process and Appealing against a final assessment (added 10 February 2017)
- Charity/Non-profit organisations
- Charity/Non-profit organisations
- Statement of Practice
- Country by Country Reporting - further information is available on the Base Erosion and Profit Shifting (BEPS) & Country by Country Reporting (CbCR) page (added 10 January 2017)
- Application for relief from Guernsey income tax
- Statement of Practice
- FAQ on withdrawal of personal allowances for high earners (added 3 November 2016)
- Additional information added to FAQ page for Tax on Pensions
Making a payment
- You might find it easiest to pay online.
- Please note that if you are not paying in full you will need to contact the Collection Section on 01481 740202 to discuss an agreement, failing which court proceedings will be instigated.
- Any payment not made in full by the due date will be subject to a 5% surcharge for late payment.
- You can make a payment using the following methods:
- Cheque
- Please make cheques payable to 'States of Guernsey Income Tax'.
- You can either post the payment or call into our office.
- Receipts are only issued if requested.
- Please ensure that your remittance slip is attached to your cheque, or that your reference number is clearly written on the back.
- Debit/Credit Card
- By Internet - follow this link.
- By Phone - Contact the Collection Section on 01481 740202 - please ensure that you have your tax reference number ready.
- Whilst you can pay by card over the phone, the lines can be very busy at times. We suggest that, where possible, you make card payments Online to save yourself time.
- Standing Order
- Please use the bank details as set out below; alternatively you can request a standing order form to complete by calling the Collection Section on 01481 740202.
- BACS/CHAPS - Please ensure you only quote your tax reference number when making payment due to the limited space available.
- Our bank details are as follows:
- Bank: NatWest
- Acc. Name: States of Guernsey Income Tax
- Acc. No: 670 37 135
- Sort Code: 60 09 20
- Swift Code: RB OS GG SX
- IBAN No: GB 38 NWBK 600920 67037135
- IBANBIC: RB OS GG SX
- Cash
- You can either post the payment or call into our office.
- A receipt will always be issued for a cash payment.
- Please ensure that your reference is clearly attached to the payment.
Frequently asked questions
