This page answers common questions on the online personal tax return.
This page was last updated on 01 March 2022
I'm having trouble creating an account or logging in. Who do I contact?
- If your issue relates to providing your name, social insurance number, email, date of birth and driving license number, please contact contact@gov.gg
- If you're having issues with entering your tax reference number, please contact the Revenue Service.
How can my spouse or civil partner access my form?
- For years up to and including 2022, married couples and civil partnerships are assessed jointly unless they have requested to be separately assessed and that means only one return is required to be completed on behalf of the couple. The tax return requirement falls on either the male (where the partnership is between a male and female) or the eldest partner (in a same-sex partnership)
- If you are jointly assessed and would like your spouse or civil partner to access your form, then you need to authorise them to do so by filling in a Form of Authority and returning it to the Revenue Service for processing.
- Every individual should create their own separate account and once we have received this authority, they will be able to see your shared personal tax return online via their own online Revenue Service account.
- Independent taxation has been introduced from 1 January 2023. From 2024, when the 2023 Personal Tax Return is available, every individual will be responsible for completing their own Tax Return and will be assessed individually. You can, however, still elect for someone to access and submit your Return on your behalf by filling in a Form of Authority.
I've been granted authority to access a shared personal tax return. Why can't I access it?
- Please contact the Revenue Service if you believe you have already been granted authority but can't access the return online using your own log-in details.
Can I access my return at the same time as my spouse or civil partner?
- Only one partner can access their shared personal tax return at any given time. You will be warned if the form is already in use by your partner. If you choose to proceed, you may find that any unsaved changes made by you/your partner are lost.
How do I access historic returns?
- For 2020 onwards, please use the current online tax return service.
- For 2019 and earlier returns, please go to the previous online tax return service.
My marital status has changed. What should I do?
- If your marital status has changed, please refer to www.gov.gg/revenue-service/change-in-circumstance. You should alert us when this happens.
- You can also change your marital status in the online return. You will be asked to confirm various details before this change is submitted to the Revenue Service for processing. Your status will change to 'Change of marital status' and you will not be able to access your return during this time. This is to ensure that the return you complete is tailored to your circumstances.
- Once processed, you will be informed and you will be able to access and complete your return which will have been adapted to meet your change in circumstances.
I still need to complete my 2019 return. How do I access this?
- You can still complete your 2019 return online or access a paper return. Both are available here: Personal Tax Returns - States of Guernsey (gov.gg)
My calculation shows I owe money. When do I have to pay it?
- Your calculation is an estimate only. You will not have to pay any outstanding liability until you receive your final assessment which will be posted to you.
My calculation shows I am due a refund. When will I get it?
- If your calculation shows you are due a refund, you will not receive any repayment until you are issued your final assessment. Once the assessment is issued, the repayment should follow within 4 weeks.
Can I claim tax relief for working from home as an employee?
- You can claim a deduction in the Employment section of the return for additional household costs if you have had to work from home on a regular basis, either for all or part of the week. This includes if you have had to work from home because of coronavirus (Covid-19).
- This would include a claim for additional expenses incurred on light and heat where you are required to work from home, however it will not include expenses that are incurred both for private and work purposes (such as rent, broadband, etc).
- In light of the situation with Covid-19, where part of the home is used as an office, or you have been forced to work from home from 25 March 2020, the Director is prepared to allow a standard deduction of £8 per week as a claim for the additional costs incurred, in place of a full computation.
- If your employer has continued to require you to work from home after the Covid lockdown was lifted, on 20 June 2020 (for example, working at home on a rota basis due to a need for social distancing or Covid risk management), or you are contractually obliged by your employer to work from home, the concessional £8 may still be claimed. The amount should be pro-rated if homeworking is less than a full week.
- If there is any element of choice in you working from home, no deduction may be claimed.
- For more information please see our Statement of Practice
E48 - Employees working from home [407kb]
How do I pre-populate my return?
- When you access your return, you will be presented with an option to pre-populate your return using your data from your previous tax return. If you do not see this option then you aren't eligible for this. This could be because you have not submitted a previous tax return on the Revenue Service Portal. However, after you submit your first return online, you will be able to pre-populate future years' returns, making it easier and faster for you to complete your personal tax return online.
How do I know that I've submitted my return?
- You will receive a submission confirmation email when you submit your return. This will include the date you submitted it, along with your unique submission reference.
- You can also download a PDF copy of the confirmation page shown when you submit your return which includes the time and date you submitted your return, along with your unique submission reference.
- Alternatively, you can access your Personal Tax Returns dashboard where you will be able to view and download a PDF copy of your submitted return.
I've submitted my return online but I have additional information which I need to provide (or I need to alter information already provided in my return). How do I do this?
- Providing further information or changing information after submitting your tax return constitutes a change to your legal declaration. This is the declaration you make when submitting your return. We therefore require written advice from you covering this detail. Please email revenueservice@gov.gg with your tax reference number, your return submission number and a short note explaining what needs to be added to your return or amended. Please also attach any relevant documentation.
