
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