From 1 January 2022 any appeals against a decision of the Revenue Service, where agreement can't be reached between the Service and the customer, will be heard by the independently formed Guernsey Revenue Service Tribunal (GRST), which has replaced the Guernsey Tax Tribunal (who previously dealt with any disputes on tax cases).
Appeals can be made against final tax assessments, the imposition of penalties, surcharges, supplements, the issue of a notice by the Director regarding the collection of an overseas tax debt and any questions relating to a person's contributions, including the class of insured persons to which a person is to be included or the liability to pay contributions of any class. Appeals can't be made to the Revenue Service on questions as to whether the contribution conditions for any benefit arising under the Social Insurance (Guernsey) Law 1978 are met, (these continue to be dealt with by the Administrator of the Social Insurance Law).
Appeals must be submitted, in writing, within 30 days of the issue of the relevant assessment/notice or determination, preferably by completing the relevant appeal form. See the information below for the different appeals.
It the appeal can't be resolved by the Revenue Service to the satisfaction of the Service and the customer, the Revenue Service will forward the appeal to the GRST for a hearing to be scheduled.
The GRST can confirm, annul or vary the determination of the Revenue Service, or set it aside and order a fresh determination. Once the appeal has been determined by the GRST, the customer or the Revenue Service can request for a case to be stated and heard by the Ordinary Court, if either party believes that the GRST is wrong on a point of Law.
To appeal a penalty
To appeal a surcharge or supplement
- If you believe that a surcharge or additional surcharge is not payable, it's been miscalculated or, in the case of an additional surcharge that it has only become payable as a result of an unreasonable delay by the Revenue Service, you can appeal the surcharge using this form.
- An appeal must be submitted, in writing, within 30 days of the date of the surcharge notice.
- If you believe that a supplement should have been paid to you and it hasn't, or you believe that a supplement paid has been miscalculated, you can appeal using this form.
- An appeal must be submitted, in writing, within 30 days of the issue of the repayment that you consider should have included a supplement, or where you consider the supplement paid has been miscalculated.
To appeal a final tax assessment
- A final assessment includes figures you have submitted on your income tax return, or the amounts that have been given to us by a third party, such as your employer or pension provider. If you disagree with the figures in the assessment you need to appeal.
- An appeal must be submitted, in writing, within 30 days of the date on the assessment. If possible you should use the Appeal form. See the Appeals form guidance [220kb] notes for some help on how to complete this form.
- If you write in or email, please make sure it is clearly marked 'Appeal' and that you include the reasons why you disagree with the figures in the assessment. You will also need to tell us how much you think you need to pay.
- If you have received a final tax assessment but you have not submitted a tax return, (as you have been told you don't need to do one unless your circumstances change), and you don't agree with the figures in the assessment, you should complete an Amendment Notice instead of an Appeal Form.
- This amendment notice should be submitted within 30 days of the date on the assessment.
To appeal a contribution decision
- You may appeal against a decision regarding the class of insured person that you are included in (i.e. employed/self-employed or non-employed), the liability to pay contributions of any class or any other decisions made in relation to your contributions. To do so, please email email@example.com
- Please clearly outline the reasons for your appeal and ensure you include 'Contributions Appeal' in the subject of your email/letter.
To appeal a notice regarding collection of an overseas tax debt
- You can appeal a notice issued by the Director to you, regarding the collection of an overseas debt, but only on the ground that the notice is invalid. An appeal should be submitted by email to firstname.lastname@example.org including 'overseas debt collection' in the subject line.
Can I appeal an interim assessment
- You can't appeal against an interim assessment. You can, however, request a payment plan or the suspension of the collection of the amount due. If you want some of the tax to be suspended, please complete this online form.
Do I need to make a payment if I have appealed?
- Yes, you will need to make a payment based on your calculations as outlined in your appeal against a final assessment. This amount should be paid by the date shown on your statement. We will not pursue the remaining balance while this appeal is ongoing.
- If you have received a penalty for submitting your tax return late, and the form has still not been submitted, daily penalties will be accruing, so it is important that the return is submitted as soon as possible, and you should pay the penalty. If you have proof the form has been submitted prior to the deadline date, then please provide this evidence, and you won't need to pay the penalty imposed at this time.
- Surcharges should be paid.
Will I know if you have received my appeal?
- If you provide an email address your appeal will be confirmed.
- We will also contact you if your appeal cannot be accepted with the reasons why.
What happens next?
- If you have appealed against a final assessment, either a revised assessment will be issued, or we will contact you explaining the reasons why your appeal cannot be accepted. If you are unhappy with this decision, you may ask for the appeal to be heard before the Guernsey Revenue Service Tribunal, which is an independent appeal body set up to hear income tax appeals that can't be resolved.
- Appeals against penalties/surcharges or supplements will be responded to and if you are unhappy with the decision, you may ask for the appeal to be heard before the Guernsey Revenue Service Tribunal.