The official website for the States of Guernsey

Today

St Peter Port & St Sampson
Blue Bag
Clear Bag
Food Waste
Black Bag
Glass Bag

All Other Parishes
Blue Bag
Clear Bag
Food Waste
Black Bag
Glass Bag
More Information
weather iconHazy sunshine, cloudier at times.
High21°CLow11°C
5 day forecastTide timetables
weather iconHazy sunshine, cloudier at times.
High21°CLow11°C
5 day forecastTide timetables
Sign In

Changes impacting companies, employers and partnerships

Share this page

Please find below updates from the Revenue Service that may impact you as a company, employer or partnership.

Latest update

The Revenue Service (in consultation with members of the Guernsey Society of Chartered and Certified Accountants and industry bodies where appropriate) are currently reviewing all the published Statements of Practice (SoPs) with a view to ensuring that they are still relevant and are issued in accordance with the Income Tax (Guernsey) Law 1975 (the Law).

The following SoPs cease to have effect from 1 January 2022:

E6 - Payments to Employees Passing Professional Examinations
E40 - Employees on Secondment

Payments for passing professional examinations, which is a direct result of employment, is taxable and should be recorded on quarterly schedules. E40 for employees on secondment does not follow legislation and so this has also ceased.

Share this page

Add To Home

To add this page to the homescreen of your phone, go to the menu button and "Add to homescreen".


The menu button may look like
Three Dots or Box with an Arrow *some browsers' menu buttons may vary.