Income Tax

12.2.1.L4 Updated on:

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 when they leave their job. If self-employed, they will need to show proof of leaving the UK when submitting their tax return. Any claims for refunds of back-tax should be made to HMRC.

Liability for Jersey Tax

New residents should register with Customer and Local Services when they arrive in the Island. See Moving to Jersey page. The default rate for ITIS deductions is 21%.

For more information about paying income tax see Income Tax Circumstances.

Tax liability after separation

When married couples separate they should contact the Customer and Local Services for advice. Each will become liable for their own tax from the date of separation.

Civil Partnerships

Jersey law brings your income together to calculate your tax and there are higher tax thresholds available for civil partnerships.
For more information see Tax Info Civil Partners.

Separate Assessments for married couples and civil partners

Each spouse will receive their own tax return to declare their own income. Any joint income should be split in proportion, for example, rental income from jointly owned property. For more information see Separate Assessments.

Rates of Tax and Personal Reliefs

There are a number of different allowances, reliefs and deductions that a person can claim if they qualify under the rules to get the amount of tax they have to pay reduced. For more information see Allowances Reliefs.

Double taxation on UK income and refunds

Some people living in Jersey may receive income from the UK in the form of dividends, pensions or rents. For more information see Pension Living Abroad.

This area can be complex so for further advice contact Customer and Local Services.

Late filing fee

If you do not return your personal tax return to the Customer and Local Services by the deadline, you will be fined £250 or the amount equal to your tax if your assessment is less than £250. For more information see Personal Late Filing Fee.

The Late Payment Surcharge

There is a deadline date by which you need to pay the tax you owe.  For more information about what happens if you pay late see Late Payment Surcharge

Interest and Penalties

If it is discovered that you have not put all your income down on your tax return and as a result you have not paid the right amount of tax, you may have to pay a fine. For more information see Interest Penalties.