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.