Personal Income Tax Return (Guernsey)
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.
Who this applies to
- All Guernsey-resident individuals with income above the personal allowance (£15,000 in 2025)
- Non-residents with Guernsey-sourced income (property rental, Guernsey employment income)
- Company directors receiving salary, fees or dividends from Guernsey companies
- Self-employed individuals based in Guernsey
What to file
Income Tax Return (IT1 or online equivalent) including: employment income (P60 equivalent from employer), self-employment profits, rental income, dividend and investment income, overseas income, pension income, and claims for personal reliefs and allowances.
How to file
Online via the Revenue Service personal tax portal at gov.gg or paper forms available from the Revenue Service office. Returns filed by advisers must have client authorisation.
Payment due
Tax assessed is due 30 days after the notice of assessment is issued by the Revenue Service. The Revenue Service typically issues assessments several months after the 30 November filing deadline. Interim payments may be requested.
Penalties for missing this deadline
£200 penalty for late filing after 30 November; escalating penalties for persistent non-filing. Interest on late-paid tax at the statutory rate.
Filing checklist
- Gather P60-equivalent statements from all Guernsey employers
- Compile bank interest statements and dividend vouchers
- Prepare self-employment accounts if applicable
- List overseas income (Guernsey residents are taxed on worldwide income)
- Identify allowable deductions: pension contributions, mortgage interest on main home, healthcare insurance premiums
- Claim the correct personal allowance (single: £15,000; married/civil partnership: £30,000)
- File online by 30 November
Common mistakes to avoid
- Forgetting to declare overseas income (dividends from UK or overseas companies, rental income abroad)
- Missing the 30 November deadline by confusing it with the UK 31 January self-assessment deadline
- Not claiming deductions for pension contributions or mortgage interest
- Married couples not checking whether joint assessment or separate assessment is more beneficial
Never miss a Guernsey deadline
AccountsOS tracks every Revenue Service, States of Guernsey and Guernsey Registry deadline and reminds you weeks ahead.
Try Free