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Guidelines & Practice Notes

Income Tax Guidelines & Practice Notes - homepage

Main areas of interest are titled in bold and contain additional sub-pages.

Topics covered by individual pages are then listed below.

Allowances for Capital Expenditure

Gives allowances and rates claimable and method of computation for capital expenditure

Concession and Practice

Concession and Practice - main page.

Current Year Basis of Assessment for Trades and Businesses

The Income Tax (Amendment No.28) (Jersey) Law 200- was registered by the Royal Court on 22nd June 2007. You can view the full document here.

Employment Expenses

An explanation and examples of allowable expenses.

How to Appeal

An explanation of your right to appeal your Income Tax assessment.

Leasing Guidelines

These guidelines have been produced to bring clarity to the types of claims for lease rentals that may be found in accounts and computations and to the allowability of such claims

Non Resident Landlord Scheme Guidelines

Certificate for Lump Sum Donation to a Charity

Charities and Lump sum donations

Abolition and Restriction of Interest Tax Relief

Almanac Guide to Income Tax for Individuals

Apportionment Of Personal Allowances

Capital Allowances

Como recorrer (How to Appeal)

Comptroller's List of Approved Tax Agents

Family Day Care Provider - Tax Relief & FAQs

Family Day Care Provider's Guide

Guide to the Exempt Company