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L'înformâtion et les sèrvices publyis pouor I'Île dé Jèrri

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Abolition of Articles 115g & 115ga

21 January 2010

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

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

Registration details can be emailed to k.obrien@gov.je

or can be posted to:

The Assistant Comptroller of Taxes
Cyril Le Marquand House
PO Box 56, St.Helier
Jersey, JE4 8PF

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