Details of the basis of taxation of individuals are covered in chapter 9. Employers must make monthly deductions from employees' salaries and quarterly remittances to the Guernsey tax authorities under the Employees' Tax Instalment Scheme (ETI). Professional advisers may be useful in assisting non Guernsey staff in making their returns of taxable income and claims for allowances and relief.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.