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:
You may be entitled to have your Jersey pension income exempted from tax in Jersey if you're resident and registered for tax in the following countries.
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 from tax in Jersey (form PR1)
Notes to help you complete form PR1
Exempt your Jersey pension from tax in Jersey (French version form 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.
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.
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.
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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