If you are only in Jersey for part of the year
If you are not in Jersey for the whole of a calendar year and you are not an ordinary resident who is only temporarily abroad, your allowances and reliefs will be reduced to the number of days you are in Jersey.
For example if you:
arrive in Jersey to take up permanent residence
leave Jersey to take up permanent residence abroad
are a temporary resident, for example a seasonal worker and arrive or leave in the year
your allowances and reliefs will be reduced.
Any Jersey income is taxable in Jersey. If you leave, it's still taxable unless exempted by law or the income is covered by an international tax agreement.
If you're an ordinary tax resident of Jersey, you'll be taxed on all your income in Jersey, whether it's from Jersey or abroad.
If you're only in Jersey for a temporary purpose, profits or gains from possessions or securities out of Jersey, won't be taxed in Jersey.
Temporary employment abroad
If you are ordinarily resident in Jersey and are temporarily employed abroad, you will be taxed on your worldwide income.
Your allowances and reliefs will not be apportioned.
Residency for Jersey income tax