Updated 20 December 2018
Words you may need to know
Default rate – the level at which something is automatically charged unless a different level is agreed or the correct rate is not known
Deadline – last date that you have to do something by
Extended period – a length of time that is lengthy or made longer
ITIS – Income Tax Instalment System. This is a government tax system operated by the States of Jersey by which contributions towards tax liability are collected by government
Liability – responsibility for something
PAYE – this is a tax collection system that is run by the UK government
Refund – when something, usually money, is given back to you
Register – have your name put on a list
Resident – living somewhere
Submit – to give or hand in
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 the Inland Revenue.
Liability for Jersey Tax
New residents should register with Customer and Local Services when they arrive in the Island. See: http://www.gov.je/LifeEvents/MovingToJersey/Pages/BecomingJerseyResident.aspx
For more information about paying income tax see also:
The default rate for ITIS deductions is 21%.
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.
For tax information for civil partners see:
Separate Assessments for married couples and civil partners
For more information see:
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. See: www.gov.je/TaxesMoney/IncomeTax/Individuals/AllowancesReliefs/Pages/index.aspx
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 etc.
However, this area can be complex so for further advice contact the 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:
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:
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.