Accounts Section – Tel 20074923

• Request for transaction listing:
  itoreports@gibraltar.gov.gi
• All accounts related queries, including payments and refunds:
  tax.accountsenquiries@gibraltar.gov.gi

Corporate Section – Tel 20074889

• Submission of company tax RETURNS (Form CT1) and DIVIDEND returns (Form CT2):  
  corporate.returns@gibraltar.gov.gi
• Requests for Certificates of COMPLIANCE or TAX RESIDENCE for companies:  
  corporate.certificates@gibraltar.gov.gi
• Any corporate related matters or queries:  
  corporate.enquiries@gibraltar.gov.gi

PAYE Section – Tel 20074924

• PAYE General Enquiries: Queries for individual taxpayers: 
  paye.enquiries@gibraltar.gov.gi
• Any queries relating to PAYE Assessments: 
  paye.assessments@gibraltar.gov.gi
• PAYE Registrations: Taxpayers looking to register their employment with the PAYE Section: 
  paye.registration@gibraltar.gov.gi
• PAYE Terminations: For employees who have ceased their employment: 
  paye.p7a@gibraltar.gov.gi
• PAYE Leaving Gibraltar: Any taxpayer looking to file a claim for final assessment and any queries they have with regards to these assessments: 
  paye.leavinggib@gibraltar.gov.gi
• PAYE Detached Worker Registration: For any taxpayers looking to register as Detached Workers in Gibraltar: 
  paye.detachedworkers@gibraltar.gov.gi
• PAYE Individuals in Arrears​: For any taxpayers who have queries over their agreements or wish to set up monthly payment plans for their assessments: 
  Tel: 20078435
  pia@gibraltar.gov.gi 
• Employer’s Annual Statement, Declaration and Certificate -  Form P8:
  https://tax.egov.gi/ 
  Any query with regards to Electronic P8 submission paye.p8@gibraltar.gov.gi
  Social Insurance Contribution related issues sicontributions@gibraltar.gov.gi

PENSION, FINANCE & ADMINISTRATION SECTION – Tel 20051570

• Pensions Administrators Enquiries:
  pensionstax@gibraltar.gov.gi

SELF-EMPLOYED SECTION – Tel 20074874

• This e-mail is used for all self-employed related matters, registrations, queries on POA, assessments and registrations: 
  selfemployed@gibraltar.gov.gi.

SOCIAL INSURANCE CONTRIBUTION SECTION – Tel 20052737

• Insurability
• Certificate of Contributions
• Study Credits
• Application for £100 social insurance credit
• Voluntary Contributor
• Refund of Employee Contributions
• Invalidity Credits
• Social Insurance Exemption
• CREDITS Essential Services 55 AND Men aged 60 and over.
• All EU forms E104, A1 etc.
• Voluntary and Self-Employed schedules:
  sicontributions@gibraltar.gov.gi
• S1 Certificate Healthcare cover:
  Employee Application
  https://portal.egov.gi/All-Services/Tax/S1App 
  Employer Application
  https://portal.egov.gi/All-Services/Tax/S1App
  s1@gibraltar.gov.gi

HNWI/Category 2 Individuals Section – Tel 20040457

• This email is to be used for all Category 2/HNWI / Qualifying Individuals / HEPSS related matters:
  taxqi@gibraltar.gov.gi

Trusts and Foundations Section – Tel 20040457

• This email is to be used for all Trust and Foundations related matters:
  taxtrusts@gibraltar.gov.gi