LOCAL INFORMATION

12.2.1.L24
Income Tax - Payment of income tax on an estate by an executor or administrator

Extent: Jersey
February 2006
Updated 4 August, 2016
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Words you may need to know

Administrator / Executor – people who have the job of managing the affairs of someone who has died

The deceased - someone who has died

The estate – a person’s ‘estate’ is what they own at the time of their death

Liability - something you are responsible for doing

For information about the responsibilities of executors or administrators to pay tax on someone’s estate see:

www.gov.je/TaxesMoney/IncomeTax/Technical/Guidelines/Pages/EventOfDeath.aspx

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 the date of death

-        Trusts made under a will and tax liability

Information is also available from the Judicial Greffe, Royal Court House, Royal Square, St Helier, Jersey JE1 1JG

T   01534 441300                    F   01534 441399                    E   This email address is being protected from spambots. You need JavaScript enabled to view it.

Opening hours:  Monday to Thursday 8.45am - 1pm and 2pm - 5.15pm;

     Friday 8.45am - 1pm and 2pm - 4.45pm