Tax liability if you're non-resident
If you're non-resident in Jersey during the year, you pay tax at the standard rate of 20%.
You may be able to claim
non-resident tax relief.
Filling out the non-resident tax return
There is not an online tax return for non-residents. If you've previously filed normal personal tax online or paper tax returns, you will need to request a non-resident return.
You can also print a blank non-resident tax return. You'll need to personalise it by writing in your name, address, tax identification number (TIN) and the year of assessment.
Non-resident tax return
Section 1: Personal information
Correct any information that is wrong or out of date.
If you visited the island during the year enter the dates you stayed overnight on the island. If accommodation is available for your use and you stayed in it, confirm the address.
Section 2: Income liable to Jersey tax
Employment or office exercised in Jersey
Enter details of any:
- gross salary earned in Jersey
- fees from Jersey
- profit from employment or office earned in Jersey
Include wages, salary, director’s fees, commission, bonuses, shift pay, overtime pay, tips and gratuities and any other type of remuneration.
Benefits in kind
The value of all taxable benefits in kind must be entered in this section. Your employer will advise you of the taxable value of any benefit.
Examples of the most common benefit in kind are the provision of accommodation or a vehicle.
The first £250 of taxable benefit is exempted from tax, however you must declare the total gross value of any benefits received and the exemption will be applied by Revenue Jersey.
Benefits in kind
Self employment
Enter the profit or loss for tax purposes, (income generated by trading activities in Jersey, less allowable expenses). Include a copy of the accounts or a profit and loss statement.
Pensions arising in Jersey
Enter full details of any pensions arising in Jersey that have not been exempted by the Income Tax (Jersey) Law or Revenue Jersey by virtue of an international tax agreement. If Jersey tax has been deducted, include evidence with your return.
Don't include any Jersey Social Security old age pension here as this is exempt if you are a non-resident.
Other income arising in Jersey
Enter the full details of any income arising in Jersey which you have not declared in any of the above sections.
Rents and other receipts from property in Jersey
Enter the address of the property. Enter the gross income receivable from rents for the year of assessment. Show any premium or similar receipt separately.
Expenses
You can claim:
- management expenses (include the details of the managing agent)
- property insurance
- repairs and renewals incurred on the let property
-
interest paid on a loan to purchase or extend the property
You can't claim:
- pre-letting expenses
- capital expenditure
- rates
Paperwork
We don't need the paperwork with the return but keep it safe and only destroy self-employment or property income records after 7 years.
Claim for non-resident tax relief
If you're non-resident for tax purposes and paying tax in Jersey you can make a claim for non-resident relief.
Tick the box if you're making a claim and then you need to include details of your worldwide income that you haven't already declared on your non-resident return using the non-resident relief claim form.
Non-resident tax relief claim form
You must also include a copy of your tax calculation from the country you're resident in or evidence that you've met your tax obligations in that country.
Calculation for non-resident tax relief
gov.je