Reliable, compliant, and client-focused support for Guernsey taxpayers

Under the Income Tax (Guernsey) Law 1975, all individuals who are resident in Guernsey, or have income arising in the Island, may be required to file an annual personal tax return.

Our Expertise

At BCR, our team of experts provide tailored support for the preparation and submission of Guernsey personal and corporate tax returns. Whether you are resident in Guernsey or have Guernsey-based income or structures, our team ensures your filings are accurate, timely, and fully compliant with the Guernsey Revenue Service requirements.

Our Approach

With growing scrutiny around international tax compliance, it is essential to ensure that your returns reflect your position clearly and correctly. We combine technical accuracy with a proactive and responsive service that gives you confidence.

Who Needs to File a Guernsey Personal Tax Return

Anyone who is resident in Guernsey, or who receives income from sources in the Island, may be required to file an annual personal tax return. This includes:

• Individuals resident in Guernsey for tax purposes.
• UK and international residents with Guernsey income or assets.
• Beneficiaries or settlors of Guernsey trusts.
• Directors or shareholders of Guernsey companies.
• Companies operating or investing in Guernsey.
• Family offices, trustees, and fiduciary service providers.

What Needs to Be Reported

Guernsey personal tax returns typically include the following income streams:

• Employment income – Including salaries, bonuses, and benefits in kind.
• Investment income – Dividends, interest, and distributions.
• Rental income – Net of allowable expenses.
• Self-employed income – Supported by accounts and records.
• Foreign income – If you are a Guernsey-resident or partially resident.
• Pension income – Including annuities and retirement lump sums.
• Trust distributions – Subject to attribution and reporting rules.

We also assist clients with reporting capital items (e.g. gains from property disposals), even though Guernsey does not impose a capital gains tax.

Filing Deadlines and Payment Dates

The standard tax year in Jersey runs from 1 January to 31 December. Key deadlines include

• 30 November – Filing deadline for paper and online returns.
• 30 January – Payment deadline for tax balances owed for the previous year.

Late filing or payment can result in penalties and interest, and potentially additional scrutiny. We ensure all deadlines are managed in good time, avoiding unnecessary stress or cost.

Common Issues We Resolve

Many clients come to us for help with:

• Missed returns or historical filing gaps.
• Errors in reported income.
• Unexpected assessments or underpayments.
• Clarifying tax status after returning to Jersey.
• Transitioning from UK or international regimes to Jersey compliance.
• Attribution issues involving offshore trusts or structures.

We take a pragmatic, respectful approach, resolving the issue with minimal disruption and helping you regain control.

Our Services

Our service goes beyond simple form-filling and we help clients:

• Preparation and filing of personal Guernsey income tax returns.
• Company tax return preparation and supporting computations.
• Disclosure and reporting of Guernsey-source income.
• Application of double taxation relief where applicable.
• Guidance on residence, domicile, and split-year treatment.
• Support with tax clearance, refund applications, and correspondence with the Revenue Service.
• Coordinating with trustees, legal advisers, and family offices.

Our Values in Action

Excellence: Technical accuracy, responsive service, and detailed guidance.
Delivery: Timely preparation and submission aligned to your needs.
Respect: Confidentiality and consideration in every interaction.
Elegance: Simplifying your obligations through a joined-up approach.

Why BCR Pro

We provide reliable, compliant, and client-focused tax support for individuals and structures with Guernsey connections, ensuring every return is accurate, timely, and aligned with local requirements. With deep expertise in Guernsey tax law and a pragmatic, responsive approach, we help you navigate your obligations with clarity and confidence.