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Property income: tax form help

 

Property income​

You will be taxed on the income after allowable expenses have been deducted.

Confirm the details of who is in receipt of the rental income by ticking the appropriate box.

If the income is joint with another person who declares the income separately on their own tax return, only enter your share of the income and expenses.

Property information

Enter the first line and the postal code of the rental property.

Confirm whether the property is fully furnished or only part-furnished or unfurnished.

Fully furnished means your tenant can occupy the property without having to provide their own movable furniture or furnishings. This means that in addition to carpets, curtains and appliances the property must also generally have all of the following:

  • moveable furniture (for example beds, tables, sofas, chairs)
  • essential appliances (oven, fridge, freezer)
  • bedding (sheets, duvets etc.)
  • crockery and cutlery

If your property is let without these additional items you should tick the part-furnished or unfurnished box.

Property income starting or finishing in the year

If you only started letting the property for the first time during the year, enter the date that the letting commenced.

If you stopped letting the property in the year, enter the date that the letting ceased.

Total income receivable

You’re taxable on any profits or gains arising from rents or receipts on the following:

  • rents for leases of land or property in Jersey or abroad including sub-letting
  • payment of a lease premium if the duration of the lease doesn’t exceed 50 years
  • rentes (an old form of payment for the right to use land in Jersey, no longer in common practice)
  • any other receipts arising to the owner of land in Jersey including any receipts from a licence to occupy the land

You must declare any income that you are entitled to in the year. This is the amount receivable on the due date in accordance with the lease or other agreement.

Enter the gross amount of the income that arose in the year of assessment in the box provided.

Renting a room in your home

Any income from lodgers, students or other paying guests is also taxable, but there is a separate section on the return to declare this income.

Renting a room in your home: tax form help

Allowable expenses

You can claim a deduction for normal outgoings paid in respect of the property to which the profits or gains relate.

  • insurance – buildings insurance for the property that’s being rented
  • non-Jersey rates – If you’ve paid local rates for a non-Jersey property (you can’t claim rates for your Jersey property from 2018)
  • agents fees / commission – if a property agent looks after your property or collects the rent they will normally charge a fee
  • repairs and renewals – repairs or like for like replacements can be claimed but not anything that occurred before the property was let (see non-allowable expenses below)
  • other allowable expenses – any other allowable deductions not listed above including service charges or reasonable travel costs to manage a property abroad
  • wear and tear claim – if you have a fully furnished property you can make a permanent choice to claim 10% of the gross rent as a deduction. If you make this claim you can still claim like for like replacement costs for fixtures and fittings that are part of the building, but you can't claim the cost of repairing or replacing moveable furniture or furnishings
  • interest paid – if you took out a loan to buy or extend a rental property you can claim the interest that you have been charged and paid as a deduction
  • capital allowances – you can claim capital allowances for plant and machinery which is used for the maintenance, repair or management of the property
  • losses from previous year – if your property made a loss the previous year, you can set the amount of the loss off against the income in the following year

Other property income information

Relief for rent not paid

If you can’t collect a defaulted payment having taken reasonable steps to enforce the payment or waive it to avoid hardship to your tenant you can treat the income as if you were not entitled to it. 

Non-allowable expenses

Don’t claim the following, they aren’t allowable deductions:

  • Jersey rates - from 2018 you can’t claim rates as an expense against your Jersey property income 
  • pre-letting expenses
  • the cost of making good your property if the property was in a state of disrepair before you rented it (dilapidation)
  • improvements to the property (like installing central heating in a property that didn't have it before)
  • capital loan payments
  • interest on loans that were not for the purpose of buying or extending the property
  • costs of professional advice in connection with applications to the planning and building section of the Department of the Environment
  • legal expenses which are incurred for a purpose other than that of maintaining the rental income

Property income extra page

If you have more than one property you need to declare, use this extra page and include it with your return. Enter the total from all your income on the main tax return.

Property income extra page 

More help

For more information about property income:

Property income and tax

Printable notes

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

Property income personal tax return notes

Accessible large print version

Property income personal tax return large print notes

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