Guernsey includes all the islands in the Bailiwick, except Sark (including Brecqhou and Jethou) for income tax purposes and the income tax rate is 20%.
The Guernsey income tax year is the same as the calendar year, 1st January and ending on 31st December. Please see our general guide to Guernsey income tax [258kb] for more information.
If you are a new arrival/working in Guernsey you should register with us - please follow this link to register. You will be given a tax number and coding notice. To revise an existing coding notice online, please follow this link.
If you are a student, see our Students Guide [469kb] for further information.
- You can now find all the information on Coding Notices here.
Income tax returns
- In light of the current lockdown situation the deadline for 2019 returns has been further extended until 31 March 2021. The 2020 returns will be made available after this date. The precise date will be published in due course.
- To register for online services please follow this link.
- To complete your return online please follow this link.
- 2019 returns have a further extended filing deadline of 31 March 2021.
- 2019 income tax return Personal Return 2019 income [854kb] and How to complete your personal 2019 income tax return [683kb]
- You may also need to complete Company Interest/Foundation Form (2019 income) [497kb] and/or Settlement/Trust Form (2019 income) [474kb]
- or submit one of these forms:
- Tax Cap Return - 2019 income [470kb] or Tax Cap Return (Alderney) - 2019 income [448kb]
- Open Market Tax Cap Return - 2019 income [444kb]28.01.21
- Standard Charge Return - 2019 income [334kb]
- 2018 income tax return Personal return 2018 income [541kb] and How To Complete Your Personal 2018 Income Tax Return [444kb]
- You may also need to complete Company Interest/Foundation Form (2018 income) [260kb] and/or Settlement/Trust Form (2018 income) [241kb]
- or submit one of these forms:
- 2017 income tax return Personal return 2017 income [540kb] and How To Complete Your Personal 2017 Tax Return [454kb]
- You may also need to complete Company Interest/Foundation Form (2017 income) [268kb] and/or Settlement/Trust Form (2017 income) [233kb]
- or submit one of these forms:
- 2016 income tax return:
- You may also need to complete Company Interest/Foundation Form (2016 income) [263kb] and/or Settlement/Trust Form (2016 income) [231kb]
- or submit one of these forms:
- 2015 income tax return:
- You may also need to complete:
- Paper return forms are available at the Corporate Customer Service Counter, Level 3, Edward T Wheadon House or Sir Charles Frossard House reception.
- Download a Trading, Profit & Loss Account (TPLA) spreadsheet (for more information see the "Notes" tab of the spreadsheet): Trading, Profit & Loss Account (form TPLA) [100kb]
- Download a Three Line Account (3LA) spreadsheet (for more information see the "Notes" tab of the spreadsheet): 3 Line account (form 3LA) [329kb]
Agency and non-resident returns
- Download and print an agency return:
- Download and print a non-resident return:
Other tax forms
- Amendment Notice Form 697 [220kb]
- Appeals against assessments/surcharges/supplements Form 690(a) [154kb]
- Appeals against penalty orders Form 690(b) [497kb]
- Application for an ETI Exemption Certificate Form 389A [146kb]
- Application for an ETI Exemption Certificate Renewal Form 389B [156kb]
- Application for relief for Guernsey pensions (UK claimants) Form 675 [745kb]
- Application for relief for Guernsey pensions (non-resident other than UK) Form 676 [745kb]
- Benefit in kind return Benefits in Kind return 2019 [476kb]
- BEPS Action 5 - Application for a Guernsey Tax Ruling Form 702 [79kb]
- Buying property (Form 357) - Form 357 [180kb]
- Ceased employing checklist Form 370b [146kb]
- Claim for a deduction in respect of books supplied by a lecturer Form 273 [155kb]
- Coding Notice - claim for Personal Allowances Form 712 [123kb]
- Company liquidation Form 709 [741kb]
- Company migration Form 708 [618kb]
- Details of assessable income for the Year of Charge 2016 subject to the company intermediate rate Form 700 [146kb]
- Dividends claim for credit Form 1339 [213kb]
- Division of allowances Form 340a [311kb]
- ETI adjustment form ETI Adjustment Form [69kb]
- Final Tax Certificate Form 680 [275kb]
- Form of Authority (professional advisers) Form 1012(a) [172kb]
- Form of Authority (customers) Form 1012(b) [170kb]
- Interest relief - family arrangements Form 678 [141kb]
- Investment management Form 703 [142kb]
- Leaving Guernsey Form 348 [240kb]
- New Arrivals/Returning to Guernsey Form 1262T [250kb]
- New employer checklist Form 370a [364kb]
- Non-resident deduction Form NRD1 [193kb]
- Notification of marriage Form 341A [178kb]
- Notification of separation Form 342A [171kb]
- Relinquishment of personal allowance Form CC2 [213kb]
- Repayment request Form 692 [210kb]
- Returning to Guernsey/New Arrivals Form 1262T [250kb]
- School leavers Form 573 [533kb]
- Self-employment - commencement Form 366 [248kb]
- Students (Form 574) - Online Form Form 574 [542kb]
- Form 706 - Company Registration Form [627kb]
- Form 707 - Company Requesting Non Resident Status Form [617kb]
The ETI Scheme
- Information on The ETI Scheme can now be found here.
Income Tax on pensions
Assessments, penalties and appeals
- In order to determine the method of assessment on an individual liable to Guernsey income tax it is necessary first to consider that individual's residence for the purposes of income tax .
- If you do not agree with an assessment issued by the Income Tax Office, you can appeal against the assessment using Form 690(a) [154kb]. Please see our FAQs for notes relating to appeals or email firstname.lastname@example.org if you have any queries.
- Married couples are assessed jointly, unless they elect to be separately assessed [553kb].
- A change in your marital status may affect your assessment - see our Marital Status Guide [300kb] for more information.
- For information on civil partnerships and same-sex marriage, please see our FAQs.
- Benefits in kind may be defined as everything, not in the form of money, which you (and members of your family or household) receive from your employer or from other persons by virtue of your job. You are ultimately responsible for tax arising on any benefits received and should ensure that all benefits (which have not already been included by your employer in their ETI schedules) are declared on your income tax returns - see the Benefits in Kind Explanatory Guide [876kb], which includes further information.
- A penalty may be imposed if you do not submit your income tax return by 30th November (for calendar year 2020 return this deadline has been extended to 31 March 2021) - see our Penalties Guide [486kb] for further information. If you do not agree with the imposition of a penalty for the late submission of your income tax return, an appeal can be made only if you believe you have reasonable grounds for making an appeal - see our Appeals Guide [669kb] for further information and use this form Form 690(b) [497kb] if you wish to appeal.
- Surcharges may be imposed if tax, penalties or surcharges are not paid by the due date - see our Penalties and Surcharges Guide [214kb] for further information. Use this form Form 690(a) [154kb] if you wish to appeal.
- The Guernsey Tax Tribunal is an independent appeal body set up to hear income tax appeals which cannot otherwise be resolved. The members of the Tribunal are completely independent of the Revenue Service. The Tribunal's role and how it determines appeals is set out more fully in the general Notes for Appellants [790kb]. The Tribunal has also issued specific guidance notes on Human Rights [50kb] and Penalties for failure to deliver a return of income [104kb]. Also available are the 2018 Practice Direction [198kb] and decisions on Cases Stated [131kb] and Surcharges [46kb].
Tax Rates and Allowances
- See our Guide [289kb] for information on claiming allowances and reliefs, and your Coding Notice.
- See our Monetary values 2021 [651kb] for details of all tax allowances available.
- Summary of Allowances and Budget Resolutions: 2021 [970kb], 2020 [724kb], 2019 [573kb], 2018 [554kb], 2017 [606kb], 2016 [535kb], 2015 [465kb], 2014 [274kb], 2013 [272kb], 2012 [272kb], 2011 [170kb], 2010 [378kb]
- Average exchange rates [406kb]
- Adjustments for living expenses (hotels and guesthouses); Annual allowances (motor vehicles) [485kb]
- Learned Societies [323kb]
- For information on rental income, please see Landlords - rental allowances [124kb], Rental income - Guernsey property [225kb] and Rental income - UK and overseas property [213kb]
- Making a claim for mortgage interest relief [590kb]
- Annual allowances [203kb] (form 651)
- Annual allowances (ships) [50kb] (form 669)
- For more information on the withdrawal of personal allowances for high earners click here.
Practitioners and technical information
- Further information is available on the Income Tax for Practitioners & Technical Information page.
- Further information is available on the Tax information for Companies page.
Self-employment and businesses
- Further information is available on the Starting up in Business page.
Charities and Not for Profit Organisations
- Further information is available on the Charities & Not-For-Profit Organisations page.
Tax Compliance and International
- Further information is available on the separate page for Income Tax, Compliance & International.
Income Tax legislation
Latest additions and changes
- GSCCA circular 16 International Financial Reporting Standard (IFRS) 16 - Leases [402kb] (published 30 November 2020)
- Guidance on the Economic Substance Requirements and the implications of COVID-19 [415kb] (published 27 November 2020)
- Guidelines for requesting Mutual Agreement Procedure assistance in Guernsey [1Mb] (updated 17 November 2020)
- Guernsey's Policy on Tax Information Exchange Agreements and Double Taxation Arrangements [611kb] (updated 11 November 2020)
- Statement of Practice B15 - Business expenses - use of home as an office [401kb] (updated 29 October 2020)
- Statement of Practice E48 - Employees working from home [407kb] (updated 29 October 2020)
- Statement of Practice B17 - Covid-19 - Payroll co funding and grants [413kb] (updated 5 October 2020)
- Statement of Practice C57 - Investment management services [431kb] (updated 12 August 2020)
- Statement of Practice M19 - Guernsey residents - investments in funds [425kb] (updated 12 August 2020)
- Liechtenstein DTA MLI amendments [679kb] (published 24 April 2020)
- Statement of Practice B17 - Covid-19 - Payroll co funding and grants [413kb] (published 22 April 2020)
- Statement of Practice C55 - Large retail business [463kb] (updated 22 April 2020)
- Statement of Practice E48 - Employees working from home [407kb] (published 22 April 2020)
- Statement of Practice R15 - Pro-rating personal and other allowances in the year of arrival in, and permanent departure from, Guernsey [449kb] (updated 17 March 2020)
- Statement of Practice M16 - Foster Carers and Community Foster Carers, Family Link Scheme, family and friends care and Residence Orders [596kb] (published 6 March 2020)
- Anguilla [299kb] TIEA signed 13 & 19 February 2020 (added 5 March 2020)
Frequently asked questions