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High14°CLow11°C
5 day forecastTide timetables
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Income tax rates and allowances

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How much income tax you pay in each year depends on how much of your income is above your personal allowance.

For 2021 the standard personal allowance for each person is £11,875, which is the amount of income you do not have to pay tax on.

Your personal allowance may increase if your partner or spouse transfers you their unused personal allowances. It may decrease based on your residence status or if your income is over £100,000 and your personal and other allowances are gradually withdrawn.

You can now use your Revenue Service Account to check your current coding notice and update your income and allowances online.

  • Updating your allowances

    • Allowances can be claimed during the year and included in your Coding Notice so that your employer or pension provider can take the right amount of income tax from your pay or pension.
    • You must check that the allowances included in your Coding Notice are correct otherwise you may find that you owe tax when you submit your personal tax return.
    • You can check and update the allowances included in your Coding Notice online. For the current calendar year, you can:
       
    • To check and update your allowances online, you need a MyGov personal account user ID and password. If you do not have a user ID, you can create one when you first update your allowances. 
    • If you cannot use these services, you can check and update your allowances by contacting the Revenue Service or by getting help from an accountant.
  • Transfer of personal allowance

    • If you're married or in a civil partnership you can choose to transfer some or all of your unused personal allowance to your spouse or civil partner.
    • If you're not married and your income is below your personal allowance, you can request to transfer any unused allowances to your partner by completing a Relinquishment of Personal Allowance Form each year.
    • You must be living together for the full calendar year and in receipt of Guernsey Family Allowance for your relinquishment of personal allowance request to be considered.
  • Other allowances

    • Other allowances you may be able to claim include:
       
      • A Charge of Child Allowance if you're a lone parent and are either in receipt of Guernsey Family Allowance or have a child in full-time higher education.
         
      • A Charge of Child Allowance if you're married or cohabiting and maintain or employ someone for the charge and care of your child because your partner was totally incapacitated for the whole calendar year.
    • The specific conditions for each can be found in our guide to allowances and the allowance amounts for each calendar year are shown in our Monetary Values table.

Downloads

Summary of allowances & Budget Resolutions 2021 Monetary values 2021 Claiming allowances and reliefs, and your Coding Notice Relinquishment of Personal Allowance (form CC2)

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