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weather iconSunny periods, becoming cloudy by late morning with the chance of a little rain, then periods of heavier rain from around dusk, into the early hours.
High17°CLow13°C
5 day forecastTide timetables
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Agency and non-resident returns

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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:

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

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