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Government of Jerseygov.je

Information and public services for the Island of Jersey

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

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Update your ITIS rate and tell tax about changes in circumstances

Update or get a copy your ITIS rate

Let us know if you:

  • start work for the first time
  • get a pay rise
  • change jobs with a different salary
  • increase or reduce your working hours
  • take on additional work (for example part time or start working for yourself)
  • were previously unemployed or only working part time and are going into full time employment
  • need another copy of your existing rate

Changes in income will affect the amount of tax you need to pay. 

​The sooner you tell us, the sooner we can update your rate to make sure you don't underpay your tax.

Request ITIS effective rate

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.

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're returning to Jersey after an extended absence, you will need to re-register to update your details. Complete the form and send it to Revenue Jersey.

Personal Tax registration form

Change in contact details

Update your contact details with Government departments.

Marriage or civil partnerships

If you get married or register a civil partnership, you need to tell us.

Tell us you're married or in a civil partnership

Dependant children

You can claim a tax allowance if you have a dependant child. If you are paying for child care to a registered provider you can also claim a deduction. 

Children and tax relief

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.

Tell us about separating from your spouse or civil partner

Child allowance and separation

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 person paying the maintenance. 

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

Maintenance relief for income tax

Retiring

I'm employed

When you stop working your ITIS deductions will also stop. Once your tax has been calculated the following year any outstanding tax needs to be paid by 30 November.

If you have enough income to pay tax after you've retired, you will pay in two instalments which are due by 30 November and then the following year on 31 May. You will be told about these payments on your notice of assessment. Any remaining balance that's not been covered by these two payments needs to be paid by the 30 November payment deadline.

Calculating your payment on account

I'm working for myself

If you're self-employed, you will be paying you tax by payment on account. If you are still liable to pay tax after you've retired, this will continue.

Married couples and civil partners

If one person retires and the other spouse or partner is still employed, their ITIS payments will still continue. If the amount of earnings is more than 25% of your total joint income you won't be asked to make two instalments but you will still need to settle any balance by the 30 November payment deadline.

Pay by direct debit

You can spread your annual tax bill over 12 months by setting up a direct debit.

How to set up a direct debit

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 by contacting Revenue Jersey. Remember to include your TIN when you message us.

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