Knowledge Base

Guernsey Tax Calendar 2014

19th May 2014

What's happening

Estimated assesments 2014 to be produced.

Who it affects

Self-employed, those with investment income.

30th June 2014

What's happening

First payment on account for 2014 due.

Who it affects

Self-employed, those with investment income.

15th July 2014

What's happening

Quarter 2 ETI and SS schedules due to be submitted and payments made.

Who it affects

Employers.

15th July 2014

What's happening

Quarter 2 distribution return to be submitted, tax and social security to be paid.

Who it affects

Companies making a distribution during the quarter to a Guernsey resident.

15th October 2014

What's happening

Quarter 3 ETI and SS schedules due to be submitted and payments made.

Who it affects

Employers

15th October 2014

What's happening

Quarter 3 distribution return to be submitted, tax and social security to be paid.

Who it affects

Companies making a distribution during the quarter to a Guernsey resident.

3rd November 2014

What's happening

Issue of Part 1 Coding Notices to employees.

Who it affects

Employees.

28th November 2014

What's happening

Issue of Part 2 Coding Notices to employers, together with TDFs, etc.

Who it affects

Employers.

30th November 2014

What's happening

Filing deadline for calendar year 2013 returns.

Who it affects

Individuals, companies, trusts – anyone with a liability to tax in Guernsey.

31st December 2014

What's happening

Second payment on account for 2014 due.

Who it affects

Self employed, those with investment income.

15th January 2015

What's happening

Quarter 4 ETI and SS schedules due to be submitted and payments made.

Who it affects

Employers.

15th January 2015

What's happening

Quarter 4 distribution return to be submitted, tax and social security to be paid.

Who it affects

Companies making a distribution during the quarter to a Guernsey resident.

16th January 2015

What's happening

Automatic penalties imposed on late calendar year 2013 returns.

Who it affects

Anyone who has not submitted their income tax return.