Please note we will no longer be sending you any PAYE forms by mail. All necessary forms are available on our website. They can be filled online and sent to us by email. The forms may be accessed through the following link https://www.gibraltar.gov.gi/income-tax-office/employers-and-trusts/employers
P8 Form 2020/2021
Following last year’s electronic and interactive versions of the P8 form, this year it will be made available via our website and can be downloaded via the following link https://tax.egov.gi/uploads
Additional guidance notes can be found via www.gibraltar.gov.gi/employers. A service to upload completed forms directly and securely through an online platform will be available via website link – https://tax.egov.gi/.
Form P10/10A – Tax year 2020/2021
You are required to complete Form P10/10A and submit that form to the Income Tax Office by not later than the 31 July 2021.
In Form P10/10A you should include details of all expenses, perquisites and benefits paid in cash or otherwise to each of your employees during the tax year 2020/2021.
You should complete section 3 of Form P10/10A, if you have opted to pay the tax on the benefits paid to your employees in accordance with paragraph 74, Chapter 9, Schedule 7 to the Income Tax Act 2010. Payment of the tax due must be made by no later than 31 July 2021.
Form P12 – Tax year 2020/2021
You are required to complete Form P12 (Details of Pension Scheme Contributions Form) if you have paid contributions for yourself and/or your employees during the tax year 2020/2021 into a pension scheme that is approved by the Commissioner of Income Tax.
You should submit Form P12 to the Income Tax Office by not later than the 31 July 2021.
You need to confirm whether your employees contribute towards an occupational pension scheme (OCC), personal pension scheme (PPS) or Retirement annuity contract (RAC). Furthermore, please ensure that all employees have their correct taxpayer references listed in your reports.
Form P7
You should complete Form P7 and give it to each employee as stated in the form. Form P7 should show the total remuneration, tax and social insurance contributions and benefits in kind (if applicable) paid for the tax year 2020/2021.
Form P7A
If an employee leaves before the end of the tax year, you should complete Form PZA as stated in the form. Part 1 should be submitted to the Income Tax Office and Parts 2 & 3 should be given to the employee.
Remittance Advice Slips for PAYE & Social Insurance Payments
Payments should now be made through our online facility available via the following link https://tax.egov.gi/. Please refer to the guidance and instructional video within this landing page for our e-services.
Submitting PAYE Forms to the Income Tax Office
You can submit the completed PAYE P10 & P12 Forms to the Income Tax Office by email.
The P10/10A and P12 forms needs to be sent to employerforms@gibraltar.gov.gi
Please ensure that the Employer’s name and PAYE reference number are clearly shown on all forms submitted.
Yours Faithfully
A Bacrese Morgan for Commissioner of Income Tax
Income Tax Office • HM Government of Gibraltar • St. Jago’s Stone Block, 331 Main Street. Gibraltar GX11 1AA
t +350 20074924 e paye.enquiries@gibraltar.gov.gi w gibraltar.gov.gi
