You usually have to pay tax on your Guernsey income even if you're not living in Guernsey Alderney or Herm. This includes things like:
- rental income
- pension income
- employment income
- business income
- partnership income
Under the Income Tax law a non-resident individual must have an "Agent" to deduct tax from their income and be responsible for submitting returns, and all other matters required for the assessment and collection of tax.
The expression "agent" includes a manager and any person receiving or paying income on behalf of or to a non-resident individual.
The agent is chargeable to tax on any income on which the non-resident is liable to tax and that arises either directly or indirectly from or through the agency. The tax may be deducted by the agent from any sum(s) payable by or through the agency to a non-resident but it must be sent to the Revenue Service within one month of the deduction along with details of the relevant income
Download a non-resident return
- By concession and only by prior agreement with the Revenue Service, a non-resident individual may deal with their own tax affairs and receive an assessment directly.
- Normally, a direct assessment will be agreed with the owner of a property, if they have other expenses to claim such as mortgage interest, which would reduce their tax liability or if the "Agent" is the tenant of the property and they are unable to deal.
- If the non-resident individual does not keep up to date with their tax affairs or make payments as per the statements; the concession may be withdrawn and the "Agent" will be responsible for deducting the income tax.
- Non-resident return 2021 [280kb]
- Non-resident return 2020 [802kb]
- Non-resident Return 2019 [808kb]
- Non-resident Return 2018 [487kb]
- Non-resident Return 2017 [501kb]
- Non-resident Return 2016 [220kb]