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Government of

Information and public services for the Island of Jersey

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

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

Independent Taxation

From 2022, all new arrivals in the Island will be independently taxed. If you enter into a civil partnership after 31 December 2021, you'll continue to be independently taxed.

Independent Taxation

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.

Relationships formed in other countries

The list of relationships recognised from other countries and territories is included in the Civil Partnership (Jersey) Law under Schedule 1, overseas relationships.

Tell Revenue Jersey you've entered into a civil partnership

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

Tell us you're in a civil partnership

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