15 April

– Distribution, ETI, and States Insurance returns need submitting for the previous quarter 1 January to 31 March.

30 June

– Payments of Guernsey tax on account (first instalment) for individuals not paid through the ETI scheme, partners and sole traders are due by this date in order to avoid penalties

15 July

– Distribution, ETI, and States Insurance returns need submitting for the previous quarter 1 April to 30 June

30 September

– UK paper tax returns following the 5 April UK tax year end have to be submitted by this date in order for the HMRC to calculate your tax and avoid penalties

15 October

– Distribution, ETI, and States Insurance returns need submitting for the previous quarter 1 July to 30 September

31 October

– Voluntary strike offs have to be registered by this date with the Guernsey Registry in order for the company to avoid having to submit its next Annual Validation

30 November

– The filing deadline for corporate and personal tax returns is 30th November. ┬áThe income tax office have the power to impose late filing ┬ápenalties after this date.

01 December

– Voluntary liquidation – if the company has appointed a liquidator before 1st December and has its final meeting of the liquidator before 31st December, there will be no requirement to make an annual validation submission.

31 December

– Payments of Guernsey tax on account (second instalment) for individuals not fully paid through the ETI scheme partners and sole traders are due by this date in order to avoid penalties.

15 January

– This is the final deadline for corporate and personal tax returns due at 30th November. Tax returns filed after this date will incur automatic penalties.