🇬🇬Guernsey tax deadlines

Guernsey Tax & Filing Deadlines

Every Guernsey statutory deadline a founder needs to know. Penalties, checklists and source links to Revenue Service, States of Guernsey and Guernsey Registry.

Guernsey Corporate Income Tax Return

6 months after the end of the company's accounting year end. For a 31 December year end, the return is due by 30 June of the following year.

Annual company tax return filed with the States of Guernsey Revenue Service. Due 6 months after the end of the company's accounting year. All Guernsey-incorporated companies must file, even if their tax liability is nil under the 0% standard rate.

Personal Income Tax Return (Guernsey)

30 November each year for the prior calendar year's income (e.g., the return for 2025 income is due by 30 November 2026).

Annual personal income tax return filed with the Revenue Service by all Guernsey-resident individuals who have taxable income. The return covers the prior calendar year and is due by 30 November. Guernsey residents are taxed on worldwide income at a flat 20% rate.

ETI (Employees Tax and Insurance) Monthly Return

Last working day of the month following the payroll month (e.g., January payroll returns and payments due by the last working day of February).

Monthly return filed by Guernsey employers covering both income tax (PAYE equivalent) and social insurance contributions deducted from employee pay. Due by the last working day of the month following the payroll month. This is the primary ongoing employer compliance obligation in Guernsey.

Annual Validation — Guernsey Registry

Due in January each year. The Registry issues reminder notices to registered offices. Specific due date may vary slightly by company registration month.

All Guernsey-registered companies must file an annual validation with the Guernsey Registry each January to confirm or update their registered details. This is equivalent to the UK Companies House confirmation statement. Failure to file results in the company being at risk of striking off.

Document Duty on Property Transactions

Due on or before the date of execution of the instrument of transfer (i.e., at the time of the property transaction).

Document Duty is payable to the Revenue Service on the transfer of Guernsey property and certain other instruments. It is not an annual return but is due at the time of the transaction, typically on or before the date the instrument effecting the transfer is executed. Calculated on the consideration paid.

Economic Substance Annual Declaration

Filed as part of the annual corporate tax return, due 6 months after the accounting year end.

Guernsey companies earning income from specified relevant activities must file an annual economic substance declaration with the Revenue Service as part of their corporate tax return. The declaration demonstrates that the company meets the directed-and-managed, core income-generating activities, and adequacy tests.

Self-Employed Social Insurance Contributions

Registration must occur within 28 days of commencing self-employment. Annual contributions assessed by the Social Security Department and typically due by the end of the following calendar year.

Self-employed individuals in Guernsey must register with the Social Security Department and pay annual social insurance contributions. The contribution covers entitlement to Guernsey state pension, incapacity benefit, and other social security benefits. Unlike employed individuals whose SI is collected through the monthly ETI, self-employed SI is assessed and paid annually.

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