If you're new to the Bailiwick of Guernsey or you're starting work for the first time, you must register with the Revenue Service so that you:
- Pay tax on things like money you earn from employment, profits you make if you're self-employed, income you get from pensions and interest you earn from bank and savings accounts.
- Pay Social Security contributions to qualify for certain benefits and the State Pension
How to register
You need to tell the Revenue Service about your arrival in the Bailiwick and what your income will be for the rest of the year.
The quickest and easiest way to register is online.
[Register online button]
Don't use this service if you're returning to the Bailiwick. You must complete a Returning to Guernsey Form.
After you register
- The Revenue Service will send you:
- A Social Insurance number to make sure your Social Security contributions and tax are recorded against your name only.
- A tax reference number used to identify you or your business
- A Health Benefit card so that you can claim grants towards the cost of medical consultations if you pay Social Security contributions
- You can use your Social Insurance and tax reference numbers to create an Individual MyGov Account so that you can easily check your tax and contributions records and manage your other details online.
- Employed
- If you're employed you will pay Class 1 contributions and you will be sent a Coding Notice. This will also be sent to your employer so that they know how much tax and contributions to take before they pay your wages.
- You don't need to do anything as your tax and contributions are paid directly to us by your employer and will show on your payslip.
- Self-employed
- If you're self-employed you pay Class 2 contributions and you'll need to arrange payment with the Revenue Service.
- Most self-employed people choose to pay contributions by Direct Debit so that payment is collected automatically from their bank or building society. If you decide not to pay by Direct Debit, you will be sent a contribution card showing the amount owed for the quarter so that you can arrange payment by the deadline.
- You will usually be sent an interim tax assessment to collect an estimate of the income tax you need to pay but a Coding Notice may be sent if tax can be taken at source.
- Not employed or self-employed
- If you're neither employed or self-employed and are over pension age you do not have to pay contributions.
- If you're under pension age you usually pay Class 3 contributions and you'll need to arrange payment with the Revenue Service.
- Most people choose to pay contributions by Direct Debit so that payment is collected automatically from their bank or building society. If you decide not to pay by Direct Debit, you will be sent a contribution card showing the amount owed for the quarter so that you can arrange payment by the deadline.
- You will usually be sent an interim tax assessment to collect an estimate of the income tax you need to pay but a Coding Notice may be sent if tax can be taken at source.
If you continue to pay tax elsewhere
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If you continue to pay Social Security contributions elsewhere
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