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Revenue Service Customer Survey 2019
Withdrawal of personal and other tax allowances for higher earners

You may find when you get your Final Assessment for a Year of Charge that you have not been given any allowances or reliefs, or you have been given less than th...
Starting up in Business

This information is designed to give individuals who are starting up in business an overview of the position for tax (which goes to General Revenue) and contrib...
EU Settlement Scheme

EU citizens are our friends, colleagues and neighbours and we want you to know your rights will be protected after Brexit. The EU Settlement Scheme is for EU/EE...
Mandatory Disclosure Rules

Guernsey has committed to introduce Mandatory Disclosure Rules for Common Reporting Standard Avoidance Arrangements and Opaque Offshore Structures ("MDR"). Thes...
Customer Charter

The Customer Charter tells you, our customers, what level of service you should expect from us as an organisation and will help us to achieve a more consistent...
Locums - What you need to know

A locum is a person who temporarily carries out duties for someone else in the same profession, for example a doctor, nurse, social worker etc. If you are a loc...
Development of the Policy & Resource Plan

Guernsey - Great today, better tomorrow. All organisations need a vision and a plan, and the States of Guernsey is no different. To make informed decisions abou...
Human Rights in Guernsey

The Human Rights (Bailiwick of Guernsey) Law was brought into force on 1 September 2006.The law incorporates provisions set out in the European Convention on Hu...
Bribery and corruption

This page includes background information about the risks of bribery and corruption and provides information and guidance on anti-bribery and corruption legisla...
Domestic compliance

Tax evasion is illegal. The illegal activities of a minority of people impose an additional unfair burden on honest taxpayers (which may include the evader's fa...
Tax information exchange agreements (TIEA)

Guernsey has signed 61 Tax Information Exchange Agreements ("TIEAs") to date. Whilst the dates of the Agreements coming into force are shown, the Entry into Fo...
Double taxation arrangements (DTA)

Information about when the 2018 UK DTA comes into effect. The 2018 UK DTA came into effect in Guernsey in respect of income tax on the 1 January 2020 following...
Convention on mutual administrative assistance in tax matters (MAC)

In December 2013, the States of Guernsey agreed to ask the United Kingdom Government to have its membership of the MAC extended to Guernsey (only the States are...
Mutual agreement procedures

(this has been superseded by the DTA signed with the UK in 2018)
EU savings directive (EUSD)

EUSD Guidance Notes Guidance on the application of the agreements entered into between Guernsey and each EU Member State in support of the EU directive on the t...
How to pay your Social Security contributions (employer & self-employed)

You can make a payment to Social Security using the following methods: Debit & Credit card By Internet - follow this link to the payment site. By Phone - Contac...
Matrimonial Causes Reform - Dissolution of marriage consultation

The States of Guernsey are carrying out a review of the legislation that relates to the dissolution (divorce and nullity) of marriage and judicial separation. T...
Investment Governance

This page is currently being updated. For information on the States of Guernsey's investment governance please contact investments@gov.gg .
Consultation on the introduction of substance requirements for Companies tax resident in Guernsey
Closed: Friday 31st August

St Peter Port & St Sampson

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