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How to pay the Revenue Service

There are many ways to pay your Contributions and Tax. The quickest and easiest way to pay is online . Please note some customers with a 'W' tax reference numbe...
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...
Revenue Service Customer Survey 2019
Mandatory Disclosure Rules

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

Here you can find detailed information about how companies are taxed and their obligations for Guernsey Income Tax purposes. If you have just set up a company,...
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

A Coding Notice tells your employer or pension provider your tax-free balance so that they know how much tax to deduct from your wages or pension each time you...
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...
Tell us you're changing employment

You need to notify the Revenue Service each time you change your job. The easiest way to do this is using the following online form. Before you start This servi...
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
Closed
Disability Review (BDF review)

The States of Guernsey's Disability and Inclusion Strategy contains an action for the States' to commission an audit of its practices, buildings and services to...
Consultation on the introduction of substance requirements for Companies tax resident in Guernsey
Closed: Friday 31st August

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