The Guernsey government has published GSCCA Circular 23 of 28 November 2023, which outlines income tax and social security measures for 2024. The measures include:

• A reduction in the threshold, at which tax allowances and withdrawable deductions will be withdrawn, to GBP 80,000 with effect from 1 January 2024;
• An increase in the personal and other supplementary tax allowances in line with inf…