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Income Tax Coding Notices

Contact Us - Income Tax

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Your Coding Notice is issued to you by Guernsey Income Tax, annually or if you change your job.

  • Part 1 - Your part of the coding notice

    • Your copy sets out details of all your allowances and the income you receive which does not have tax deducted at source. It shows the allowance you are entitled to before tax is deducted, as well as details of your employers/pension payers.
  • What is meant by 'allowances' and 'amounts to be deducted'?

    • The 'allowances' box shows your personal allowance and will show you any allowances which you are entitled to. This could include mortgage interest, or retirement annuity contributions. More information on claiming allowances and reliefs, and your Coding Notice can be found in our pdf icon Guide [289kb].
    • The 'amounts to be deducted' box will show annual income which does not have tax deducted at source. This may include bank interest, rental income and state old age pensions.
    • The 'amounts to be deducted' is deducted from the 'allowances', to show the net allowances which is then divided to give a monthly allowance and weekly allowance.
    • If the 'amounts to be deducted' exceed the 'allowances', the weekly or monthly allowance will be '0' and tax will be deducted at 20%. An interim assessment may be issued to you collect tax on any of your income not taxed at source and should be paid in by 30 June and 31 December.
  • When do I receive part 1 of my coding?

    • If you are employed or receiving an occupational pension a coding notice will be sent to you in October/November each year. Your copy is issued before the employers copy to give you the opportunity to make any changes or updates. The copy for your employer will be sent directly to them before the start of the new year.
  • What should I do when I receive part 1 of my coding in the post?

    • You should check it thoroughly and keep it for your records.
    • If you think any of the figures in the 'allowances' or 'amounts to be deducted' boxes are inaccurate, missing or should be removed, please contact us.
    • For example, if in the allowances box your mortgage interest is £8,800, but your mortgage interest figure should be updated to £4,800 (£400 x 12). If you don't update this figure it would mean that you have had too many allowances - in this example you will have had £4,000 too much for the year and you could underpay by £800.
    • You should also check that all your employers/pension payers are listed and that you are happy with how your allowances have been divided between them.
  • Part 2 - Your employer/pension payer's part

    • A copy of your coding notice will be sent to your employer/pension payer, stating your name, tax reference and weekly and monthly allowances. It does not include any of your personal details.
  • How does my employer/pension payer use the weekly or monthly allowance figures to calculate the tax?

    • This is best demonstrated by example:
      • Gross monthly pay £2,500
      • Monthly allowance - £1,170
      • Taxable pay £1,330 x 20% = £266.00 tax
      • If you pay into an employer's approved pension scheme (superannuation):
      • Gross monthly pay £2,500
      • Superannuation - £ 120
      • Monthly allowance - £1,170
      • Taxable pay £1,210 x 20% = £242.00 tax
    • The amount you contribute to an employer's approved pension scheme doesn't show as an 'allowance' on your coding, because it is deducted from your salary by your employer before they deduct tax, as above.
  • My circumstances have changed - do I need to advise Guernsey Income Tax?

    • When coding notices are issued they are done so based on your individual circumstances, therefore it is not always possible to be accurate when issuing your coding notice. Mortgage interest and amounts to be deducted, such as bank interest, are difficult to estimate. It is important to keep your coding notice up to date but it is not always necessary to advise us of any minor changes to your circumstances unless you particularly wish to do so.
    • Changes that you should notify to Guernsey Income Tax include:
       
      •  Changes in employment, including additional jobs.
      • When you commence to receive a personal or occupational pension.
      • When you start to receive a state old age pension.
      • A new mortgage, major changes in the amount of interest paid, or when a mortgage is paid off.
      • Marriage / Civil Partnership or separation.
      • If you start, increase or cease to pay into a Retirement Annuity Trust Scheme or personal pension.
      • Major changes to investment income.
      • If you have a Charge of Child Allowance and you commence to co-habit with a partner.
      • If you have a Dependent Relative Allowance and your child ceases higher education.
      • If your income is £138,684 or greater, please view our FAQ's under 'Withdrawal of personal allowances'.
    • This is not an exhaustive list, so if you are unsure whether your circumstances will affect your tax please contact us.
      • Please remember - it is your responsibility to keep your coding up to date

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

Downloads

Guide to Coding Notices

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