Guernsey, Channel Islands
The tax year is the calendar year.
Tax returns are required to be filed by the deadline of 30 November following the end of the year of charge.
There is a joint tax return filing for married couples. The income of a married woman who is living with her husband is deemed to be the income of the husband, subject to an election for separate assessment that does not affect total tax payable. A married woman is treated as living with her husband unless there is a permanent separation.
However, couples who married or entered into a civil partnership after 31 December 2015 are taxed separately. Effectively, this introduces a regime that requires all individuals to file their own personal tax returns, even when they are married.
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 tax office following the submission of the tax return form, and payment is due within 30 days of an assessment being raised by the Income Tax Office.