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Tax

Welcome to the Tax section.

Appeals

Making an appeal If you receive a notice from Customer and Local Services Taxes Office that you do not agree is correct, you can appeal against it. You can appeal against the following notices: Assessment of income tax Late payment surcharge Late filing fee ITIS effective rate notice All appeals must be in writing and must […]

Backdated Income Tax Assessments

Law on Backdated Income Tax Assessments This part of the law describes circumstances when the Comptroller of Income Tax can change the amount of tax that you were asked to pay when you first got your tax bill. Tax investigation An investigation into your affairs will be started only if the office thinks your tax […]

Benefits in Kind

What is a benefit in kind?​​​ Benefits in kind are anything you (or a member of your household) receive, which is not money, from your employer. They are also sometimes known as employee or employment benefits. Benefits in kind are normally provided either free or below the normal cost (e.g. free accommodation or discounted shares). […]

Charities and Lump Sum Donations

The Lump Sum Donation Scheme If you give money to a charity using the Lump Sum Donation scheme the charity can benefit from special tax rules and get an additional 25% of the lump sum given. For example: you give £800 to a local charity this is treated as a gross payment of £1,000 less […]

Child Care Tax Relief

What is Child Care Tax Relief? If certain conditions are satisfied, tax relief is available on the amount of money paid to a registered childminder a nursery school provided by the States or an accredited nanny For details about this tax relief and the conditions that apply see Child Care Tax Relief. The Jersey Child […]

Goods and Services Tax (GST)

What is GST? The Goods and Services Tax (GST) is a tax on sales of goods and services in Jersey. GST is charged at 5% on most goods and services supplied in Jersey for local use, including those that are brought into the island. For more information see GST (Goods and Services Tax) Who can I contact for help with […]

Income Tax

Liability for UK Tax People coming to work permanently or for an extended period in Jersey must write to their Inland Revenue (Tax) office stating that they are taking up residence in Jersey and the date from which they will be non-resident for tax purposes. If they are employed in the UK PAYE will stop […]

Income Tax – payment of tax on an estate by an executor or administrator

Payment of Tax by an executor or administrator For information about the responsibilities of executors or administrators to pay tax on someone’s estate see Event of Death page. Information is provided on: How do I settle the deceased’s tax affairs up to the date of their death? Paying tax on income of the estate after […]

Income Tax for non-residents

Income Tax for non-residents Tax advice is available from Customer and Local Services and the Government website here From 1st January 2009, agents must withhold tax at the rate of 20% from rentals paid to Jersey non-resident landlords and pay it directly to the Comptroller of Income Tax. Tenants must do the same if their […]

Income Tax Instalment System

How is Income Tax collected? Income tax in Jersey is collected by Customer and Local Services using a system known as The Income Tax Instalment System (ITIS). The default rate for ITIS is 21%. More information about tax For a general guide about paying income tax see Paying Tax Earnings,  you can also find out […]

VAT and the Jersey resident

Goods supplied to Jersey residents from the UK or abroad Some companies selling goods to Jersey residents in the UK or abroad are willing to help in the process of getting the VAT back. Sometimes companies are only prepared to issue the necessary refund form if the value of the sale is above a minimum […]
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