Frequently Asked Questions

Provided that your normal place of residence has been, for a continuous period of at least 12 months, outside Jersey, that the vehicle has been in the possession of you or your family for six months or more and you undertake not to sell it for a further twelve months it qualifies for a relief of duty and GST. You will be required to register the vehicle with the Driver and Vehicle Standards Department promptly on arrival.

The Vehicle Registration Duty (VRD), which was introduced for all motor vehicles on 1 January 2002, was  abolished on 6th May 2008.

• Milk - licence required
• Fresh Meat, in excess of the 10 kg personal allowance
• Fireworks
• Firearms
• Flick Knives
• CS Gas Canisters
• Indecent or obscene material
• Prohibited drugs.

Please check with Jersey Customs before leaving Jersey if you have a query about specific items of which you are unsure.

• a motor vehicle;
• belongings;
• clothing and household linen;
• articles for you to use in your studies; and
• household effects for furnishing your rooms.

The rules of duty/tax relief are:

• the goods are declared to HM Customs and Excise on importation;
• they are for you use alone, or use by a visitor, including members of your family who are residents outside the EC, while you are staying in the EC;
• they are brought in with you;
• the vehicle is registered outside the EC or, if not registered belongs to you or someone else who normally lives outside the EC;
• you do not sell, lend or hire them out or otherwise dispose of them in the EC;
• they are exported when you leave the United Kingdom at the end of your course of study.

To declare goods you must do the following:

a) If you bring your goods or vehicle in with you, you must go into the Customs Red Channel and tell an officer. A list of belongings you wish to declare can be helpful but the officer may still want to question you or to examine the goods. If an officer is not available you must contact the Customs Office in the area you are residing in the United Kingdom.

b) If imported separately you must fill in and sign a customs form as follows:

• Form C3 for your belongings; or
• Form C104F if you are importing your private vehicle into the United Kingdom for a temporary period.

Duty free allowances do not apply to goods imported separately.

Most people employ a shipping agent to look after their needs if they cannot deal with Customs in person.

For further information please refer to the HM Customs web site www.hmce.gov.uk

• have lived in Jersey for at least twelve months;
• owned all belongings for more than six months; and
• do not sell, lend, hire or otherwise dispose of them in the EC within twelve months, unless you get Customs authority first.

All goods must be declared to Customs on entry at the port or airport. A list of your belongings will be useful. The only duties you will be liable to pay will be excise duty on any cigarettes or alcohol (wine, beer and spirits) contained in your personal effects. For full information as to the current rates of excise duty please contact Southampton Customs and Excise on telephone number 01703 330 330.

• 1 litre of spirit; and
• 2 litres of wine: and
• 200 cigarettes or 250 grammes of other smoking products.

Relief shall not be allowed on goods which are :

• prohibited or restricted; or
• imported for any commercial purpose; or
• brought in by the paid crew of any ship or aircraft; or
• brought in by any person under the age of 17 years

A passenger may bring in, without payment of duty, such other alternative combinations & quantities that are considered to be compatible with the duty value of the relief described above. Provided, therefore, you have no spirits, or tobacco goods you may bring back the following :

• 30 litres of table wine; or
• 40 x 75cl bottles of wine; or
• 95 litres of beer (< 4.9% abv)

For further information please follow this link

For further information please follow this link

Any individual who is not under the age of 17 years on 31st December should register with the Income Tax Office to obtain an effective rate. Failure to register will result in an employer deducting 20% from each pay until an effective rate notice is received.

Contact us

It is important that you ensure that sufficient is paid on account by the late payment surcharge date in early December to avoid a 10% surcharge being applied.

Notices of Assessment & the Income Tax Instalment System (ITIS)

• Child Care Tax Relief
• Appeals
• Family Day Care Provider's Guide
• Employment; income
• Employment; expenses
• Investment Income
• Marginal 27% rate of tax (an explanation)
• Maintenance Payments, tax relief for
• Income From Property
• Trades and Businesses
• Lump Sum Donations to Charity
• Benefits in Kind explanatory guide
• Abolition and restriction of interest tax relief
• Interest Tax Relief – concession and practice

Deductions.

Employment expenses. Personal pension premiums. Interest paid to a bank on certain qualifying loans; for example a loan to purchase your main residence.

Maintenance payments. Life assurance premiums. Medical insurance premiums.

Allowances.

Single persons allowance £2600. Married persons allowance £5,200. Earned income allowance up to £3,400. Wife’s earned income allowance up to £4,500. Child allowance £2,500 or £5,000 if in further education. Additional personal allowance £4,500. Child care relief up to £6,150.

Rates of Tax and Personal Reliefs for 2006 and earlier years

In January the Tax Returns are issued to individuals asking them to supply details of their income, deductions and allowances for the year just ended. Failure to submit the completed tax return by the last Friday in May will render the individual liable to a fine of £200. This deadline is extended to the last Friday in July if the individual has secured the services of a professional tax agent to act on their behalf. Failure to complete a return at all could render the individual liable to a fine of up to £2000. The assessments to tax are completed before the end of August. In September the Notices of Assessment are issued. These show what income has been assessed, the deductions and allowances granted and the amount of income tax due.

For individuals whose sole income arises from employment, the tax due will be collected under the Income Tax Instalment System. For those individuals with minimal or no employment income, a payment on account must be paid by April each year with the balance being paid by early December to avoid a 10% surcharge.

The Income Tax Instalment System – a brief guide

Separate Assessments - more information

The maximum penalty for negligently making a return is £2,000 for each offence plus 200% of the tax lost. For example, insufficient care in making returns for three years which led to further tax of £2,000 would produce a maximum fine of £10,000. This fine is in addition to paying the tax of £2,000.

The maximum penalty for fraudulently making a return is £2,000 for each return plus 300% of the tax lost. For example, if you deliberately made incorrect returns for three years resulting in tax lost of £2,000, the maximum fine for these offences is £12,000. Again, this fine is in addition to paying the tax of £2,000.

It is the Comptroller’s general practice to accept a money settlement consisting of the tax plus a fine rather than institute proceedings before the Royal Court. Although he can give no undertaking as to whether or not he will accept a money settlement in a particular case, he is influenced by the fact that a person makes a full confession of any offence to which he has been a party and has given full facilities for investigation. It is therefore very important to ensure that all your taxable income is declared on your Tax Return. If you are in any doubt a source of income should be declared, contact the Help Desk on 440300.

Income Tax Investigations and more information on Interest and Penalties

As all employees automatically suffer ITIS deductions from their earnings a proportion of their liability will have been paid throughout the year. The surcharge will not apply to individuals who have paid in excess of 70% of the tax due on their employment income through ITIS deductions.

Individuals who are required to make a payment on account in April must still ensure that the balance of the liability is paid in full by the surcharge date to avoid a 10% surcharge being applied.

The Income Tax Instalment System – a brief guide