Guernsey, Channel Islands

Taxable period

The tax year is the calendar year.

Tax returns

Tax returns are required to be filed by the deadline of 29 February 2024 following the end of the year of charge (may be subject to change in future years). 

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.