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Tax and your pension income: living abroad

​​​Tax agreements and pension income

We have agreements with a number of countries to only tax pension income in the country you're resident in.

This will apply if you either:

  • receive a Jersey pension income and live abroad
  • live in Jersey and receive a pension from abroad

Countries with an exempting provision for pension income

You should make a claim to have your Jersey pension income exempted from tax in Jersey if you're resident and registered for tax in the following countries.

Country​
​Date agreement is effective from, if you are receiving a Jersey pension abroad
Australia​1 January 2011​
Estonia​1 January 2013​
France​1 January 2011​
Ireland (Republic of)​1 January 2011​
Malta​1 January 2011​
New Zealand​1 January 2011​
​Singapore​1 January 2014
United Kingdom​1 January 2011​

If you're resident in Jersey then the effective date will depend on the other country's tax year.  

I am an overseas resident receiving a Jersey pension

If we have an agreement, you'll need to complete a form to exempt your pension from Jersey tax. 

You must ensure that the form is authorised by your local tax office before it is returned to us.

Exempt your Jersey pension form(PR1)

PR1 guidance notes

French language version of the PR1

Once the form has been certified, the tax authorities in your country of residence will either send the form direct to us or return it to you for onward submission.

If you need to add additional information, attach a signed statement to the form.

If your claim is accepted, we'll contact your pension provider to tell them to pay your pension without deduction of Jersey income tax.

If you've already had Jersey income tax deducted in the calendar year of submission of this form and you want to claim a repayment, ensure that you enclose the Jersey tax deduction certificates for the relevant period.

If the completed form is not returned to us, or should your pension be one which is not covered by an agreement, no changes can be made and you'll continue to be liable to Jersey income tax.

I am a Jersey resident in receipt of an overseas pension

You'll need to make a claim to the tax office of the country in which your pension is paid. We cannot do this on your behalf.

We can certify your claim to confirm that you're declaring the pension income to us once the required form has been completed.

There is no tax agreement that exempts my income

If you're resident in a country which does not have an agreement with Jersey, you will need to get advice from your local authority about how they'll treat your income and what type of tax relief is available.

I do not have enough income to pay tax

In order for you to claim this exemption you must be a registered taxpayer, (ie have a tax code or tax identification number). You can be non-liable for tax purposes but still have a tax record. Your local tax office should be able to certify the form.​

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