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Distributions from Jersey companies: tax form help

​Company distribution tax rules

Company distribution rules apply if you own more than 2% in a Jersey company at any point in the year.

Information from the company making the distribution

If you receive a distribution from a Jersey company you should receive a dividend voucher which includes the:

  • gross amount of the distribution
  • tax deducted from the distribution (if any)
  • net amount of the distribution

Information that analyses the distribution showing the amount of the distribution you received broken down into one or more of the following categories:

  • taxable under schedule D9
  • taxable under schedule D3
  • exempt under article 78

Filling out the form

If you’ve received a taxable distribution, enter the:

  • name of the company that paid the distribution
  • tax reference of the company that paid the distribution
  • type of distribution (D3 or D9 per the voucher)
  • gross amount of the distribution
  • amount of tax deducted from the distribution (if any)
  • amount of credit for tax not paid by deduction (if any)

If the distribution is your spouse or civil partner’s income tick the box

Tick the box if ‘simple’ basis of taxation applies to the distribution.

Enter ‘E’ if the distribution is estimated.

Simplified basis of taxation

To avoid the calculations associated with the distribution rules you can elect to apply a ‘simplified’ basis of taxation. On this basis all distributions are fully taxable and no element can be exempt from tax.

An example of when this might be beneficial is a small trading company which distributes all its profits on an annual basis.

If you've elected to apply the simplified basis, the type of distribution will be ‘D9’ and you should also tick the ‘simple’ basis of taxation box.

Estimates

The deadline by which companies are required to provide the distribution analysis is 31 December following the year of assessment in which the distribution was received.

Therefore, if you haven’t received the information, but need to submit your personal tax return before the deadline date, enter an estimate.

Complete all the information to the best of your knowledge, but enter ‘E’ in the estimated box.

Once you’ve received the actual information, submit it at your earliest opportunity.

More help

For more information about Jersey company distributions:

Taxation of company distributions

Printable notes

You can print these notes, including a large print version.

Distributions from Jersey companies personal tax return notes

Accessible large print notes

Distributions from Jersey companies personal tax return large print notes


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