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Civil partners' tax information

​Civil partnerships and tax

Jersey law brings your income together to calculate your tax and there are higher tax thresholds available for civil partnerships.

Allowances, reliefs and deductions for income tax

Primary taxpayer

Civil partnership law has to distinguish between the two civil partners. The income tax law states that upon formation of a civil partnership, the older partner will be regarded as ‘civil partner A’ (the primary taxpayer) and the younger will be considered ‘civil partner B’.

At the time of registering or no later than two years after the date of formation of the civil partnership, you may make a joint written election for the younger to be deemed ‘civil partner A’ and the older ‘civil partner B’.

This election is permanent and will have effect as if it were made on the formation of the civil partnership.

The primary taxpayer is responsible for completing the tax returns and paying the tax.

Civil Partnerships recognised from other countries and territories for tax purposes

Tell Revenue Jersey you've entered into a civil partnership

Once a civil partnership has been registered you will need to tell us.

Tell Revenue Jersey you've entered into a civil partnership



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