Independent taxation
Independent taxation legislation has been introduced from the year of assessment 2022.
If you get married or enter a civil partnership from 1 January 2022 you will be independently taxed. You will still need to notify us that you're married or in a civil partnership.
Information about independent taxation
Marriage or civil partnership notification
When you marry or enter into a civil partnership you will need to tell us.
Tell us you're married or in a civil partnership
How tax works for married couples and civil partners if you're not independently taxed
Jersey law brings your income together to calculate your tax. The tax return is completed by the primary taxpayer and the tax bill is sent to the primary taxpayer.
Allowances, reliefs and deductions for tax
Civil partners' tax information
Primary taxpayer
One person in the relationship is responsible for completing the forms and paying the tax. This is the primary taxpayer. You're the primary taxpayer if:
- you're the husband in an opposite sex marriage
- you're the older spouse in a same sex marriage
- you're the older partner in a civil partnership (unless at the time of the civil partnership the younger partner elected to be the primary taxpayer)
Access to information
From the year of assessment 2021 both spouses or civil partners will be able to freely request or access information on the tax record that relates to this and future years. A letter of consent will still be required for earlier years.
Permanent separation
If you permanently separate from your spouse or civil partner you will need to let us know.
You will complete your own individual returns from the date of separation and be responsible for paying your own tax. However, you may still have tax to pay up to the date of separation.
Tell us if you're separated
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