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 the General guide to Guernsey income tax [174kb] 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 are a student, see our Students Guide [130kb] 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 [297kb].
Income tax returns
- To complete your return online please follow this link.
- Download and print a personal income tax return:
- 2015 income tax return: 2015 personal tax return form and notes [548kb] and guidance notes. [424kb]
- You may also need to complete:
- or submit one of these forms:
- Application to limit liability under section 39B (the "tax cap" shortened tax return) (Form A) - for 2016 [232kb]
- Application to limit liability under section 39B (the "tax cap" shortened tax return) (Form A) - for 2015 [232kb]
- Application to elect to pay the standard charge (Form B) - 2016 [212kb]
- Alderney resident application to limit liability under section 39B (the "tax cap" shortened tax return) (Form A) - for 2016-2025 [216kb].
- 2014 income tax return: Personal Return and notes - 2014 income [472kb] and How To Complete Your Personal 2014 Tax Return [401kb]
- You may also need to complete:
- or submit one of these forms:
- 2013 income tax return: Personal Return - 2013 income [368kb] and How To Complete Your Personal 2013 Tax Return [383kb]
- You may also need to complete:
- 2012 income tax return: Personal return - 2012 income [361kb] and How To Complete Your Personal 2012 Tax Return [279kb]
- 2011 income tax return: Personal Return - 2011 income [150kb] and How To Complete Your Personal 2011 Tax Return [290kb]
- 2010 income tax return: Personal Return - 2010 income [122kb] and How To Complete Your Personal 2010 Tax Return [249kb]
- Collect a paper income tax return: Paper return forms are available at the Income Tax Office 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 14:30-16:30 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
- Income Tax Office (available all year)
- 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) [331kb]
- Download and print an agency return:
- Download and print a non-resident return:
Other tax forms
- Appeals against assessments/surcharges/supplements Form 690(a) [241kb]
- Appeals against penalty orders Form 690(b) [254kb]
- Application for relief from Guernsey income tax Form 675 [424kb]
- Benefit in kind return Benefit in Kind Return 2015 [240kb]
- Buying property checklist Form 357 [255kb]
- Claim for a deduction in respect of books supplied by a lecturer Form 273 [233kb]
- Details of assessable income for the Year of Charge 2016 subject to the company intermediate rate Form 700 [212kb]
- Dividends claim for credit Form 1339 [335kb]
- Division of allowances Division of Allowances [218kb]
- Final Tax Certificate Form 680 [268kb]
- Form of Authority (professional advisers) Form 1012(a) [289kb]
- Form of Authority (customers) Form 1012(b) [289kb]
- Interest relief - family arrangements Form 678 [212kb]
- Leaving Guernsey Form 348 [360kb]
- New Arrivals: English Form 1262 [302kb], Latvian Form 1262L [416kb], Portuguese Form 1262P [475kb]
- New employer checklist Form 370 [238kb]
- Non-resident claim for allowances Form 676 [438kb]
- Non-resident deduction Form NRD1 [316kb]
- Relinquishment of personal allowance Form CC2 [298kb]
- Repayment request Form 692 [353kb]
- Returning to Guernsey: English Form 349 [306kb], Latvian Form 349L [411kb], Portuguese Form 349P [338kb]
- School leavers Form 573 [262kb]
- Self-employment - commencement Form 366 [249kb]
- Students Form 574 [255kb]
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 Employers Guide to the ETI Scheme [712kb] for more information. If you hold an ETI Exemption Certificate, you must hand this to the employer as failure to do so will result in tax being deducted at 20% from all amounts paid to you.
- 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 Benefits in Kind Explanatory Guide [362kb] for more information.
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 Residence Guide [116kb] for further information.
- If you do not agree with an assessment issued by the Income Tax Office, you can appeal against the assessment [375kb].
- Married couples are assessed jointly, unless they elect to be separately assessed [130kb].
- A change in your marital status may affect your assesment - see our Guide [57kb] for more information.
- 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 [362kb], 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 [297kb] for further information.
- Surcharges may be imposed if tax, penalties or surcharges are not paid by the due date - see our Penalties and Surcharges Guide [54kb] 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 [196kb] for further information.
- 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 Notes for Appellants [154kb]. 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 2014 Practice Direction [197kb] and decisions on Cases Stated [131kb] and Surcharges [46kb].
Rates and Allowances
- See our Guide [250kb] for information on claiming allowances and reliefs, and your Coding Notice.
- See our Monetary values list [263kb] for details of all tax allowances available.
- Summary of Allowances and Budget Resolutions: 2016 [535kb], 2015 [465kb], 2014 [274kb], 2013 [272kb]
- Average exchange rates [26kb]
- Adjustments for living expenses (hotels and guesthouses); Annual allowances (motor vehicles) [180kb]
- Learned Societies approved for the purposes of section 63 of the Income Tax Law [322kb]
- For information on rental income, please see Landlords - rental allowances [124kb], Rental income - Guernsey property [225kb] and Rental income - UK property [213kb]
- Making a claim for mortgage interest relief [188kb]
- Annual allowances [203kb]
- Average exchange rates (ships) [50kb]
Practitioners and technical information
- Follow this link for further information.
Companies, self-employed, businesses and employers
- Further information is available on the Business, Charity and Not for Profit page under "Tax and Social Security".
Charities and Not for Profit Organisations
- Further information is available on the Business, Charity and Not for Profit page under "Charities and Not for Profit Organisations".
Tax Compliance and International
- Further information is available on the separate page for Tax Compliance and International.
Income Tax legislation
Latest additions and changes
- Turks & Caicos Protocol [80kb] (signed 29 June/15 August 2016) (updated 22 August 2016)
- Guernsey's Policy on Tax Information Exchange Agreements and Double Taxation Arrangements [190kb] (updated 22 August 2016)
- Students [255kb] (form 574) (updated 16 June 2016)
- School leavers [262kb] (form 573) (updated 16 June 2016)
- Adjustments for living expenses (hotels and guesthouses); Annual allowances (motor vehicles) [180kb] (added 27 January 2016)
- Policy Letter - Investigation of tax relief for interest paid [707kb] (added 26 January 2016)
- Policy Letter - Revision of Double Taxation Arrangement with the United Kingdom [541kb] (added 26 January 2016)
- Alderney resident application to limit liability under section 39B (the "tax cap" shortened tax return) (Form A) - for 2016-2025 [216kb] (added 22 January 2016)
- Monetary Values - list of all available allowances/reliefs [263kb] (updated 22 January 2016)
- Form CH2 - Charity claim for repayment spreadsheet [37kb] (updated 6 January 2016)
- CH3 - Charity repayment summary spreadsheet [33kb] (updated 6 January 2016)
- Statement of Practice M52: Commercial property let with plant and machinery [4kb] (added 6 January 2016)
- Average Exchange Rates 2015 [26kb] (added 5 January 2016)
Making a payment
- 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 might find it easiest to pay online. Alternatively, you can make a payment using the following methods:
- 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
- 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.
- Please note that payment by credit card will incur a 1.5% charge
- 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 quote your tax reference number when making payment.
- 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
- 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 attached to the payment.
Frequently asked questions