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

Changes in circumstances (income tax)

Leaving Jersey

If you're leaving Jersey and you're not returning in that calendar year, you can use our online form to let us know.

Leaving the Island

Income from Jersey after you leave

The following income is still taxable in Jersey if you are a non-resident:

  • Jersey property income
  • Jersey employment income
  • Jersey occupational or private pension income

You may be able to make a claim to have the pension income exempted in Jersey, but only if there is a tax agreement with the country you live in.

The following income is exempt from tax in Jersey if you are a non-resident:

  • Jersey old age pension (paid by Social Security)
  • Jersey bank interest

Tax and your pension income: living abroad

Non-residency for tax purposes

If you have a home available for your use

If you maintain a place of abode in Jersey which is available for your own use, you'll be regarded as resident for any year in which you stay in that property, even if it is only for one night.

Residency for tax purposes

Paying tax on a current year basis

If you pay tax on a current year basis, the ITIS rate you have been paying will have gone towards your expected current tax bill. 

However, this amount will still need to be finalised so you will need to complete a tax return for the relevant year.

Paying​ tax on a previous year basis

If you pay tax on a previous year basis you might have a balance to pay from the previous year. 

You may also have a bill from any income you receive in the year you leave, which you'll need to pay.

Returning to Jersey

If you are returning to Jersey after an extended absence, but have already registered for income tax, then you don't need to register again.

​However, you must complete a 'Returning to Jersey' form to tell us of your new circumstances, such as your new address, who you'll be working for, and what your estimated earnings are.

Download returning to Jersey form (264kb)

Change in address

Complete a change of address form.

Changing your address with the Taxes Office

Changes in income if you're employed

If you're employed, you must let us know if you:

  • were previously unemployed or only working part time and are going into full time employment
  • are increasing or reducing the hours you're working
  • are changing to a job with a different salary
  • are taking on additional work (eg part time, casual earnings or self-employment)

Changes in income may affect your tax rate. 

​The earlier you advise us the sooner we can make an adjustment and ensure you're not left with a shortfall in your tax bill.

Marriage or civil partnerships

If you are getting married or registering your civil partnership, your tax affairs will be combined under one reference number.

You can choose to have separate tax assessments and bills if you need privacy or want to look after your own finances. There is no cash advantage or disadvantage to this.

Civil partners' tax information

Separate tax assessments for married couples and civil partners

Dependant children

You can claim a tax allowance if you have a dependant child:

  • ​to claim tax allowances for new children, we need a certified photocopy of their birth certificate(s)
  • if you have children over 16 and in higher education, we may ask for evidence of the course they're attending

Childcare tax relief

Separation

If you're married or in a civil partnership and you separate (ie you are living separate lives), then you must let us know in writing.

You'll only be taxed on your own income from the date of separation.

Child Allowance

If you have children through marriage or a civil partnership, you may both be entitled to claim the tax child allowance. Only one full allowance per child can be claimed. 

If both of you are still in Jersey and you need the allowance for tax purposes, you should give us a copy of the written agreement which states how you want to share the allowance.

Claiming tax relief for your dependent child

Maintenance payments

If you're permanently separated and one person is paying maintenance to another, we will need to see a legally binding maintenance agreement to give a tax deduction to the whoever is paying the maintenance. 

Maintenance received on an agreement made after 1997 is not taxable.

Maintenance relief for income tax

Retiring

If you're retiring, contact us for advice as you may still be paying tax on a previous year basis where any ITIS payments you're making in the current year are being set off against last year's tax bill.

We can help you prepare for future tax bill by:

  • ​​increasing your effective rate while you're working to accelerate payments in the years before retirement
  • setting up a direct debit when you retire to replace the ITIS deduction

Self employed individuals

If you're self-employed, you won't pay tax under the ITIS system. You must pay in full by cheque or set up a direct debit to pay the instalments by the due date.​

Planning income tax payments around your retirement

Bereavement

If you're a family member or the personal representative of a family, you should inform us of the death soon as you can to avoid any unnecessary tax bills or letters being addressed to the deceased person.

Tax information for dealing with a deceased person's estate

Probate

If you want to get any tax information about the person who has died, you must get legal recognition first. This means getting a grant of probate document or, if there is no will, letters of administration.

We'll need to see the original documents which we will copy and return to you. If you don't have this legal recognition, you should contact the Judicial Greffe Probate Registry for further advice

Judicial Greffe Probate Registry (government and administration section)​​

Other changes in your circumstances

If you think something not listed here may affect your tax, let us know.

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