# What is States of Guernsey Revenue Service?

Country: Guernsey

The States of Guernsey Revenue Service (commonly called the Revenue Service or the States Revenue Service) is the government body responsible for administering income tax, document duty, and social insurance contributions in Guernsey. It is the equivalent of HMRC in the UK or the IRS in the US. It issues assessments, collects payments, and enforces compliance.

## Example

A Guernsey business registers with the Revenue Service, files annual ET3 company returns, submits quarterly ETI returns for its employees, and pays any tax assessed within 30 days of the demand notice.

## How States of Guernsey Revenue Service works in Guernsey

The States of Guernsey Revenue Service is part of the States of Guernsey (the island's government), falling under the Committee for Policy and Resources. It is distinct from the Guernsey Financial Services Commission (GFSC), which regulates financial services, and the Guernsey Registry, which handles company incorporation.

**Core responsibilities**
- Personal income tax: registration, annual returns (form IT1), assessments and collection
- Company income tax: corporate return filing (ET1/ET3), assessments
- Employer tax returns: the quarterly ETI (Employees Tax and Insurance) system
- Document duty on property transactions
- Social insurance contributions (collected jointly with ETI)
- Information exchange: Guernsey participates in OECD Common Reporting Standard (CRS) and FATCA

**How to interact with the Revenue Service**
Most returns and payments are made online via the Revenue Service online portal (taxreturn.gov.gg). Registration as a new business, employer or individual requires notifying the Revenue Service within 28 days of commencing activity.

**Guernsey's information exchange commitments**
Guernsey is a Participating Jurisdiction under the CRS (Common Reporting Standard). Guernsey financial institutions must report account information on non-Guernsey-resident account holders to the Revenue Service, which exchanges it with the relevant foreign tax authority annually. This means Guernsey is no longer a 'secret' jurisdiction: UK, US, EU, and most major country residents with Guernsey accounts are automatically reported.

**Enforcement**
The Revenue Service can issue formal assessments (notices of assessment), raise enquiries into returns, and levy penalties and interest. Appeals against assessments go to the Tax Commissioners and ultimately the Royal Court of Guernsey.

**Contact**
Revenue Service, Figtree Court, St Peter Port, GY1 1FE. Online at gov.gg/revenuservice.

Source: https://www.gov.gg/article/1749/Revenue-Service

## Related terms

- [Corporate Income Tax (Guernsey)](https://accounts-os.com/gg/glossary/corporate-income-tax-gg)
- [Personal Income Tax (Guernsey)](https://accounts-os.com/gg/glossary/personal-income-tax-gg)
- [Social Insurance Contributions (Guernsey)](https://accounts-os.com/gg/glossary/social-insurance-contributions-gg)
- [Guernsey Registry (Companies Registry)](https://accounts-os.com/gg/glossary/guernsey-companies-registry-gg)