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Assessments

You may receive different types of assessments from the Revenue Service depending on your circumstances. Independent taxation was introduced in 2023. This mean...
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...
Tax Cap

Sections 39B, 39C, 39D, 39E and the Sixth Schedule of the Income Tax Law limit the amount of tax payable by an individual resident in Guernsey/Alderney and rest...
Residency and your tax liability

The income tax you pay is calculated based on your residential status for tax purposes. You can be "non-resident", "resident" or "solely or principally resident...
Understand your coding notice

What is a coding notice, update your coding notice and frequently asked questions. What is a coding notice? A coding notice tells your employer or pension provi...
Service reopens at 9.30am, Monday to Saturday

This service is available Monday to Friday between 9.30am and 5.45pm, and on Saturday between 9.30am and 1.00pm. There are additional ways to inform us about ch...
Committee Responsibilities

Information on the political structure of the States of Guernsey and the responsibilities of each Committee, Board, Commission and Authority. Guernsey's parliam...
If you cannot pay your tax or contributions bill on time

Outstanding amounts that are not paid in full by the deadline stated, may incur a late payment surcharge. Payment can be made via a number of methods which can...
Information for Employers

The Employer Team within the Revenue Service will provide support and guidance to you in your role as an employer in Guernsey. Some FAQs can be found below. An...
Revenue Service Survey 2018
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