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Property income arising in Jersey: Abolition of articles 115g and 115ga

The abolition of Article 115(g) & Article 115(ga) of the Income Tax (Jersey) Law 1961 comes into effect for the year of assessment 2010.

The consequence of the abolition is that UK and Guernsey superannuation funds that have (property) income arising in the Island will, from 2011 (year of assessment 2010) be required to pay tax on that income.

All affected superannuation funds are requested to register with the comptroller of taxes no later than 31 July 2010.

The registration details required are as follows:

  • full name of the superannuation fund
  • address for correspondence
  • address of the property in Jersey from which rental income is being received
  • annual rental income on that property

Registration details can be emailed or posted to the business tax director.

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