Paying your tax late can incur surcharges, interest and penalties.
Guernsey
15th October is the deadline for the Guernsey 3rd 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 October)
- Company distribution withholding tax and tax on qualifying loan advances (and don’t forget to submit the distribution return, also due on 15 October)
Payment Information
| Payment type | Deadline | How to pay | Reference |
| Guernsey personal and company tax payments on account | 15 October | 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 October | Online, bank transfer or cheque See www.gov.gg/rspayments | [Social Security Number] e.g. GY123456 |
| Guernsey employer’s ETI | 15 October | 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 October | 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 October | Online, bank transfer or cheque See www.gov.gg/rspayments | [Employer ETI ref] e.g. 1P 234567 Use your “P” ref |