Guernsey, Channel Islands

Individual - Tax administration

Last reviewed - 28 June 2024

Taxable period

The tax year is the calendar year.

Tax returns

Tax returns are required to be filed by the below deadlines:

  • Calendar year 2022: 29 February 2024
  • Calendar year 2023: 31 January 2025
  • Calendar year 2024: 30 November 2025
  • Calendar year 2025 onwards: 30 November

From 1 January 2023, there will no longer be joint tax return filing for married couples, and each individual will be required to submit their own tax returns and be responsible for their own tax affairs.

Payment of tax

Tax, including tax payable on benefits in kind, is deducted from wages under the Employees Tax Instalment (ETI) (Guernsey payroll tax deduction) system. Any additional tax payable is calculated and collected via an income tax assessment. These are issued by the Revenue Service following the submission of the tax return form, and payment is due within 30 days of an assessment being raised by the Guernsey Revenue Service.

Self-employed and non-employment related income will receive interim assessments for the calendar year with instalment payments due by the 15th day after the end of the relevant quarter in the calendar year (i.e. 15 April, 15 July, 15 October, and 15 January). A balancing payment may be required to be paid within 30 days of receipt of a final assessment from the Guernsey Revenue Service.