• Taxation
• Tax for Individuals
• Benefits in Kind
• Completing Your Tax Return
• Employees Tax Instalment Scheme ("ETI")
• How to make a payment
• Income Tax Irregularities Scheme

Completing Your Tax Return

Please see the pdfs at the foot of this page for notes on how to complete your tax return.

With effect from 2012, the Guernsey Tax Office has introduced a free prize draw to encourage taxpayers to file their returns on-line.  The terms and conditions relating to this prize draw are available here:  Prize Draw - Terms and Conditions [35kb]

Non-submission of paper tax returns

From January 2013, paper tax returns are no longer being issued automatically to all taxpayers; instead, a notice will be placed in "La Gazette Officielle" notifying taxpayers of the need to submit a tax return. If you completed your previous return online, you will also receive an email notification.

Returns submitted online will be dealt with as a priority to paper returns. If you submit your return online, you will also be entered into a free draw (subject to terms and conditions*) for a chance to win one of three cash prizes of £2,500, £1,500 or £1,000. Please go to https://eforms.gov.gg to register.

Paper returns will, however, still be available to collect from a number of points around the island, which include:

Income Tax Office
Aladdin's Cave
Alliance
Castel Douzaine Room (open Monday - Friday, 09:30 - 12:30)
Citizens Advice Bureau, Bridge Avenue
Forest Stores
Guille-Alles Library
St Martin's Constables Office (open Monday - Friday, 10:00 - 12:00 and Friday 14:00 - 16:00)
St Peter's Post Office (shop only)
St Sampson's Douzaine Room (open Monday - Friday, 09:00 - 12:30)
St Saviour's Douzaine Room (open Tuesday 14:30 - 16:30 and Thursday 09:00 - 11:00)
States Office, Alderney
The Administration Office, Herm

Alternatively, you can download and print a paper return from our website at www.gov.gg/forms. Please note that the return for calendar year 2012 will be available on our website from 11 January 2013.

Penalties

If your tax return has not been submitted by the required date (normally 30 November) a £100 penalty may be imposed automatically with a continuing penalty of £10 per day for each subsequent day that your tax return remains outstanding.

A reminder will be issued to you if your tax return is still outstanding in mid-December, to give you a final opportunity to submit it without a penalty. A penalty will be imposed if your return remains outstanding 30 days after the issue of the letter.

Full details are contained in the Statement of Practice "Penalties for non-submission of returns", which can be viewed on the Income Tax Office website at www.gov.gg/taxationstatementsofpractice.

Learned Societies

If you make contributions to a learned society you may be able to claim for all or part of those contributions - see the following pdfs for a list of approved societies and section 63 of the Income Tax Law.  Learned Societies [246kb] Section 63 [11kb]

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Document downloads

How To Complete Your Personal 2012 Tax Return Tax Return notes - 2012 How To Complete Your Personal 2011 Tax Return Explanatory Guide 2011 How To Complete Your Personal 2010 Tax Return Tax return notes - 2010 return How To Complete Your Personal Tax Return (years prior to 2010) Tax return notes for years prior to 2010

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