Paying your tax late can incur surcharges, interest and penalties so make sure you pay on time allowing sufficient time for your chosen payment method.
Guernsey
15th July is the deadline for the Guernsey 2nd quarter payments of:
- Personal tax payments on account for 2024
- Company tax payments on account for 2024 (where income is taxed at 10% or 20%)
- Self employed Social Security Contributions
- Non employed Social Security Contributions
- Employers’ ETI and Social Security payments (and don’t forget to submit the ETI return, also due on 15 July)
- Company distribution withholding tax and tax on qualifying loan advances (and don’t forget to submit the distribution return, also due on 15 July)
UK
31st July is the deadline for the UK payments of:
- Personal tax 2nd Self Assessment payment on account for the tax year 2023/24
Payment Information
| Payment type | Deadline | How to pay | Reference |
| Guernsey personal and company tax payments on account | 15 July | Online, bank transfer or cheque See www.gov.gg/rspayments | [Tax ref]-2024-EA e.g. 1O 234567 or 2C 345678 For companies, use your “C” ref |
| Guernsey self employed and non employed Social Security contributions | 15 July | Online, bank transfer or cheque See www.gov.gg/rspayments | [Social Security Number] e.g. GY123456 |
| Guernsey employer’s ETI | 15 July | Online, bank transfer or cheque See www.gov.gg/rspayments | [Employer ETI ref] e.g. 1Y 234567 The reference will have a “Y” |
| Guernsey employer’s Social Security | 15 July | Online, bank transfer or cheque See www.gov.gg/rspayments | [Employer SS ref] e.g. 123456 The reference will have no letter |
| Guernsey company distribution tax | 15 July | Online, bank transfer or cheque See www.gov.gg/rspayments | [Employer ETI ref] e.g. 1P 234567 Use your “P” ref |
| UK Self Assessment payment on account | 31 July | Online, bank transfer or cheque See www.gov.uk/pay-self-assessment-tax-bill Use the Cumbernauld account if not sure | [UTR]K UTR is 10 digits |