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

Paying tax when working on a part year or seasonal basis

‚ÄčIf you:

  • arrive in Jersey to take up permanent residence
  • arrive in Jersey to take up temporary residence
  • leave Jersey to take up permanent residence abroad

you will have your income tax exemption threshold, personal allowances and reliefs apportioned to the number of complete weeks you are resident in Jersey in the year you arrive and / or leave.

Example 1

If you arrived in the Island on 1 July 2012 and have been resident for 26 weeks, you will be granted 26 / 52 of your exemption threshold, personal allowances and reliefs.

Example 2

If you arrived in the Island on 1 April 2012 and left on 28 October 2012 and have been resident for 30 weeks, you will be granted 30 / 52 of your exemption threshold, personal allowances and reliefs.

Example 3

If you left the Island on 26 March 2012 and had been resident for 12 weeks, you will  be granted 12 / 52 of your exemption threshold, personal allowances and reliefs.

Temporary employment abroad

If you are ordinarily resident in Jersey and are temporarily employed abroad, you may also have your exemption threshold, personal allowances and reliefs apportioned to the number of complete weeks you were resident in the Jersey in the year you arrive and / or leave. We advise you to check your income tax position with us.

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