gov.gg : Income Tax For Individuals Guernsey

Name of the Organization : States of Guernsey
Type of Facility : Income Tax For Individuals
Country : Guernsey

Website : http://www.gov.gg/tax
Income Tax Return: https://eforms.gov.gg/
Income Tax Registration: https://eforms.gov.gg/

Income Tax For Individuals :

Guernsey has a system of income tax under which deductions are made from employment income [ETI scheme]. The standard rate for individuals is 20p in the pound with a number of personal allowances available.

Related : Online Payments For Income Tax Guernsey : www.statusin.org/8836.html

Every person working in Guernsey has to register with the Income Tax office. At the time of registration you will be given a tax number and coding notice to maintain for your own records, along with a copy to be handed in to your employer.

Individuals:
For income tax purposes, Guernsey comprises all the islands in the Bailiwick, except Sark (including Breqhou) and Jethou and individuals resident in Guernsey pay income tax at the rate of 20%

Benefits in Kind:
Broadly, benefits may be defined as everything, not in the form of money, which an employee (and members of his family or household) receives from the employer or from other persons, by virtue of the employee’s job. A simple description would be “perks of the job”.

The law tries to ensure that employees are treated evenly, no matter in what form they receive “payment”.

Employees (including directors of companies) are affected because they are ultimately responsible for tax arising on any benefits they receive. It is also the responsibility of each employee to ensure that all benefits received, that are not included in the ETI schedules, are declared separately on his income tax returns. The reason for this requirement is that an employee may receive taxable benefits of which his employer may be unaware, e.g. a gift from a customer.

Completing Your Tax Return:
Returns should be submitted by 30 November following the end of the calendar year to which the return relates (i.e. the calendar year 2014 return should be submitted by 30 November 2015) to avoid a late filing penalty

How to make a payment:

You can make a payment using the following methods:

Cheque:
** Please make cheques payable to ‘States of Guernsey Income Tax’.
** You can either post the payment, or call into our office.
** Receipts are only issued if requested.
** Please ensure that your remittance slip is attached to your cheque, or that your reference number is clearly written on the back.

Cash:
** You can either post the payment, or call into our office.
** A receipt will always be issued for a cash payment.
** Please ensure that your reference is attached to the payment.

BACS/CHAPS:
Our bank details are as follows:
Bank: Natwest
Acc. Name: States of Guernsey Income Tax
Acc. No: 670 37 135
Sort Code: 60 09 20
Swift Code: RB OS GG SX
IBAN No: GB 38 NWBK 600920 67037135
IBANBIC: RB OS GG SX

Please ensure you quote your tax reference number when making payment.

Standing Order:
Please use the bank details as set out above; alternatively you can request a standing order form to complete by calling the Collection Section on (01481) 740202.

Debit Card:
By Internet – www.gov.gg online services, online payments, Income Tax.

By Phone – Contact the Collection Section on (01481) 740202 – please ensure that you have your tax reference number ready.

Credit Card:
You can currently pay your tax liability by credit card. You can do this by calling into the tax office or telephoning the Collection Section on (01481) 740202. You cannot pay by credit card online yet, but this will be introduced shortly. Please note that payment by credit card will attract a 2% charge.

Please Note That If You Are Not Paying In Full You Will Need To Contact The Collection Section To Discuss An Agreement, Failing Which Court Proceedings Will Be Instigated

Any Payment Not Made In Full By The Due Date Will Be Subject To A 5% Surcharge For Late Payment

Income Tax Office:
Tel : +44 1481 724711
Fax : +44 1481 713911
Email : enquiries@tax.gov.gg