Income Tax for non-residents

12.2.1.L9 Updated on:

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 rent is £25,000 per year or more.

Landlords may choose to ask the Comptroller for a certificate for rent to be paid without deduction of Income Tax.

The Comptroller may give a certificate if he is satisfied that the rent is exempt from tax under certain exemptions in the Income Tax Law.  One example of an exemption is where the property is owned by a charity.

In addition, if the landlord can show that he has continued to do what the Income Tax Law requires then the Comptroller may give a certificate.

Any person who is an agent for a landlord must register with the Comptroller within 30 days of becoming an agent for a landlord.

Agents will need to provide the Comptroller with their name and address and, for each landlord that they act for, information such as the addresses of the landlord’s properties, details of the tenants of such properties, the amount of rent paid and whether the landlord has produced a certificate.

The agent must keep a record or list of any deductions made for tax purposes.  Before the period of 30 days after the end of each quarter, the agent must send to the Comptroller an amount equal to the total of all the monies they have deducted and kept back for tax purposes in that quarter e.g. for quarter ending 31st March, all deductions must be sent to the Comptroller by 30th April.

In addition, agents must make quarterly returns within 30 days of the end of each quarter and an annual return no later than 31st March each year.  If agents do not do this they commit a criminal offence.  These returns must list all deductions made and monies paid over

If the landlord does not have an agent and the tenant pays rent of more than £25,000 per year, the tenant has the same obligations described above to make deductions, submit returns and pay tax.  In these cases, tenants are liable to the same sanctions for failure to comply.

However, it is rare that the tenant is required to act as an agent and deduct and account for money.

Contact 

Customer and Local Services,
Phillip Le Feuvre House,
La Motte Street,
St Helier,
Jersey, JE4 8PE

Tel: +44 1534 444444
Email: jerseytax@gov.je

Open: Monday to Friday 9am – 5pm