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New Tax Reference Numbers issued ahead of introduction of Independent Taxation

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Friday 28 October 2022

As part of the transition to Independent Taxation, new Tax Reference Numbers are being issued over the next week to Islanders who currently share their partner's Tax Reference Number.

When they receive the new Tax Reference Number (TRN), Islanders are asked to check their details and record their new Number.

The change in law allowing for Independent Taxation will take effect in 2023, and will bring Guernsey into line with international norms, as well as bringing about a fairer and more flexible system which respects all Islanders as equal, independent individuals. Each person will be responsible for their own tax affairs, and for this reason the new TRNs are being issued now.

More information on the move to Independent Taxation can also be found at https://gov.gg/independent-tax. This includes FAQs. 

One of the recurring questions the Revenue Service has received since announcing the move to Independent Taxation is in relation to how it affects Personal Allowances.

It will be possible to transfer all or part of the Personal Allowance to your spouse, if you don't think you'll need it all. However, you won't be able to do this until you receive your Coding Notice which will be issued in November, Interim Assessment or when you complete the 2023 Personal Tax Return. More information will be provided to you at the appropriate time. 

If anyone has more questions on TRNs, allowances or any other aspect of Independent Taxation, the Revenue Service would encourage them to visit gov.gg/independent-tax or to contact the Service by phone or by visiting Edward T Wheadon House.

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