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Pension income and taxable Social Security benefits: tax form help

 

​Pension income

Any pension or annuity income that you receive is taxable when you're entitled to it.

Jersey pension income

Jersey Social Security old age pension and survivor’s pension

This pension is a weekly amount that arises every Thursday and paid four-weekly. Your total State Pension entitlement is therefore unlikely to be the same as the actual payments you received in the year. The annual pension statement you receive from the Social Security Department will provide you with your pension entitlement so you can correctly declare this income.

Any other Jersey pension income or annuity

If you are in receipt of any other pension income that is from Jersey (pension income that you get because you worked in Jersey) declare it in this section. Examples include:

  • occupational (employer) pension schemes
  • annuities from a pension plan
  • retirement trust schemes

If you have had any Jersey tax deducted at source from this income, include the amount of tax that has been deducted in the box provided.

Small fund commutations from approved Jersey schemes

If you’ve taken a commutation of your fund under the ‘small pot’ rules, the amount is taxable and must be declared in this section.

Withdrawals from an approved drawdown contracts and approved trusts

Sums paid to you from an approved drawdown contract or an approved trust are taxable and must be declared in this section.

The amounts will have Jersey tax deducted at source, therefore enter the gross amount and the tax deducted.

Non-Jersey pension income  

UK or overseas state pensions

Declare any state pension income that you are entitled to from outside Jersey. If the income arises weekly you need to calculate the number of weeks and take into account any changes in your pension rate during the calendar year.

Any other non-Jersey pension income or annuity

If you are in receipt of any other pension income or annuity, declare it in this section. Include the name of the pension scheme and enter the amount of pension that arises in the year.

If you have had foreign tax deducted at source from this income, include the amount of tax that has been deducted in the box provided.

Send in a copy of the tax calculation with your tax return if you’re claiming double tax relief.

Lump sums from overseas pension schemes

Any lump sum you receive from an overseas pension scheme is taxable in Jersey and must be declared in this section.

Declare the whole amount you received, but you may be entitled to the same tax free cash (of up to 30%) as if the payment was from a Jersey pension scheme.

Non-taxable pension income

The following are not taxable so don’t include them on your return:

  • old age Christmas bonus paid by state pension schemes
  • wounds and disability pensions in respect of services in the armed forces
  • war widow’s pension

Taxable social security benefits

If you’re in receipt of any taxable benefits declare them here.

Benefits that are currently taxable are:

  • home carer’s allowance (the amount paid by Social Security to look after a person who requires a very high level of personal care)
  • insolvency benefit (only the amount paid by Social Security that relates to unpaid wages, holiday pay and pay in lieu of notice)

Printable notes

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

Pension income section personal tax return notes

Accessible large print notes

Pension income section personal tax return large print notes


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