Guernsey:
Taxation In Guernsey - Collection of Tax
26 March 1999
KPMG
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Employers are required to operate a system of deduction of tax from salaries before payment to the employee under a system called ETI (Employees' Tax Instalment Scheme). The deductions made by an employer are paid over quarterly to the Administrator of Income Tax.
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.
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