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Guidelines and practice notes  

Information covering a range of income tax subjects including investigations, appeals, separate assessments and limited partnerships.

How to appeal your tax assessment

How to appeal your income tax assessment and how long you have to make an appeal

Separate assessments

Information for married persons who want to have autonomy and privacy in conducting their tax affairs from their spouse

In the event of death

Information for executors and administrators of a deceased's estate, including the settlement of tax affairs and payment of tax

Comptroller's approval of tax agents

How to get approval to act on another person's behalf in respect of their tax affairs

Interest and penalties

What happens if an investigation reveals income you have not disclosed and what penalties you can expect to incur

Tax investigations

Find out what happens if you have not disclosed all your income to the taxes office or you are already under investigation

Practice note for 1(1)K applicants

Information about the tax practice that applies to individuals who come to Jersey under the 1(1)K housing regulations

The Commissioners of Appeal

Details about the commissioners, why they exist, who can be appointed, their powers and what happens at the hearing

Limited partnerships

Guidelines on the tax rules for setting up a limited partnership for non residents and local traders

Foundations

Advice for Jersey residents considering registering a 'Foundation'

2010 average exchange rates

Rates to be used for the conversion of foreign income / expense amounts into sterling for tax returns

December 2010 budget tax summary

Information on the key elements of the December 2010 budget relating to income tax

Directors' fees taxed as part of professional service profits

A statement of practice where directors' fees are taxed as part of professional service profits

December 2009 budget tax summary

A summary of the changes and additions to the taxes legislation from the December 2009 budget

2012 budget: Tax summary

A summary of the changes and additions to the taxes legislation from the budget debated November 2011

2011 average exchange rates

Rates to be used for the conversion of foreign income / expense amounts into sterling for tax returns

Civil Partnerships recognised from other countries and territories

A list of the overseas countries or territories for the purposes of Civil Partnership registration

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