Below we set out some information for relatives and carers who need support and advice on tax matters of someone who has recently passed away.
Income Tax & Bereavement
The Revenue Service is the local government department responsible for providing information and services that relate to income tax matters in Guernsey.
A compassionate and understanding view is taken of the wide range of matters that families and representatives find themselves dealing with after a bereavement.
Who should contact Revenue Service?
Anyone who is responsible for the administration of a person’s income tax matters after they pass away is formally known as the ‘Personal Representative’ of an Estate.
If the person who has passed away has left a Will (Last Will & Testament), the named Executor(s)/Executrix(ces) named is the Personal Representative. If no Will has been left, the relevant person will need to be named in the Grant of Letters of Administration.
You can find more information about how to apply for a Guernsey Grant of Representation (Probate or Letters of Administration) here or by contacting the Ecclesiastical Court on 01481-721732.
If there had been a Power of Attorney/Legal Guardianship or Form of Authority in place before the person passed away, a Personal Representative will still need to be identified based on the information in this section.
Options for Handling Administration
If you are looking after the personal matters of a loved one, relative or friend after they have passed away, you may wish to decide if you want to contact Revenue Service yourself, or wait for them to send out a letter. This will be a very personal decision and there are three options available.
Unless the person passed away outside of Guernsey, the Revenue Service will receive notification of the death from the Greffe once it has been registered there. A letter of confirmation is sent to the deceased person’s Guernsey residence by the department. Nothing else will happen for 8 weeks unless you would like it to.
You can either start to administer matters with the Revenue Service as soon as you receive the confirmation letter; or wait 8 weeks for a follow-up letter to be sent out; or if you need more time, contact them on 01481-225700 to let them know.
Notification to Revenue Service
The Revenue Service normally like to be contacted as soon as reasonably or practically possible by the Personal Representative. On making contact you will need to provide the following information:
- the full name of the person
- the date of their death
- the person’s tax coding or social security number (or date of birth)
- the name and address of the Personal Representative.
In due course a copy of the Will, if there is one, will need to be provided to the Revenue Service. A copy of the death certificate will not be required for income tax purposes.
Death of a Person Overseas
If a person has passed away while overseas and they have income tax business in Guernsey, it will be necessary for an appropriate person to notify the Revenue Service of the death. This is because the death will not be automatically registered in Guernsey. The information detailed above should be provided to the Revenue Service.
What happens next?
When you feel the timing is right, it will be necessary to progress the administration with the Revenue Service and finalise the income tax assessment of the person who has passed away. How this is done and what will need to be provided will depend very much on the circumstances. More information can be found here https://gov.gg/dealingwithtax.