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Civil partners' tax information

​Registering a civil partnership with the taxes office

Once a civil partnership has been registered you will be required to complete the notification form and send it to us with a copy of the registration document.

Download the Civil Partnership notification form for income tax

If you formed a civil partnership in the UK before 2 April 2012 it will be considered as being formed in Jersey from 2 April 2012. In the case of other countries or territories if they are listed in Schedule 1 of the Civil Partnership (Jersey) Law 2012 then the partnership will also be recognised.  

Civil Partnerships recognised from other countries and territories for tax purposes 

How tax works for civil partnerships

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

Allowances, reliefs and deductions for income tax

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’ 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.

You can't opt out of both your incomes being taken into account to calculate your tax. However, you may elect for separate assessments which allows autonomy and privacy in dealing with your tax affairs.

Separate assessments for married couples and civil partnerships

There is no tax advantage or disadvantage to being separately assessed, the tax calculation is still based on both your incomes.

Separation

If you separate from your civil partner, advise us and let us know the date of separation. You should also confirm any changes of address and details of maintenance being paid or received.

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