If your circumstances change you should tell the Revenue Service as soon as possible - if you don't, you could pay too little or too much tax, in which case you will get a tax bill or refund at the end of the year.
Changes you should tell us about include:
If your income changes
- Changes in your income can affect the amount of tax you pay and the earlier you tell us, the sooner we can update your details to make sure you pay the right amount.
- This could include:
- Employment changes including starting work for the first time or taking on additional jobs
- Starting to receive new income such as a personal, occupation or old age pensions, rent from property or casual earnings that are not taxed at source
- Major changes to your investment income or your bank interest increasing above £50
- Your income increasing to £90,000 or more as this may affect your personal and other tax allowances
If you're leaving Guernsey
- Tell us if you are leaving Guernsey, Alderney or Herm by completing a leaving Guernsey Form.
- You will also need to provide your forwarding address, a copy of your final payslip and other information if requested so that we can update your details before you leave.
If you're coming to live in Guernsey
- Whether you are moving to Guernsey, Alderney or Herm for the first time or returning after living abroad (excluding holidays or business trips) you must register with us by completing a Registration Form -Tax Reference Number (Tax) and a Registration Form - GY number (Social Security).
If you're buying a property
- Tell us if you buy a property by completing a Buying Property Form.
- If the property you're buying is in Guernsey and you will occupy this as your only residence, this is known as your principal private residence (PPR). You may be able to claim for relief on mortgage or loan interest paid on your PPR. Full details of the rules for relief on interest paid can be found in the Income Tax (Tax Relief on interest payments) Guernsey Ordinance, 2007.
If you've changed address
- You can use the Tell Us Once service to update your postal address with most government services.
If you get married or enter a civil partnership
- Tell us if you have married or entered into a civil partnership by completing a Notification of Marriage Form.
If you divorce, separate or stop living with your spouse
- Tell us if you have separated by completing a Notification of Separation Form.
- For tax purposes, the separation date required is the date you stopped living together as a married couple and not the date of your legal separation.
If someone passes away
- When someone dies you should let us know as soon as possible.
- For more information please see Dealing with a person's income tax after their death