Watch a short video for tax form completion help
Use our video guides to help you complete the most common sections of your personal tax return. You can choose from the following chapters:
- personal information
- employment income
- pension income
- self-employment income
- other earnings
- income from property and lodgers
- claiming for mortgage interest relief
- claiming a tax deduction for children
You only have to complete the sections of the return that apply to you.
Writing your information on the return
To help us process your return quickly:
- use black ink
- write clearly within the boxes
- only complete the sections of the return that apply to you
- tell us if you need a different return
Including information with the return
Some income and deductions require you to include evidence with the return. Use the following table to find out what should be included.
|Self employment - accounts or profit & loss statement||Your prime records, (receipts, invoices, etc)|
|Rents and other receipts from property - a schedule of income and expenses and evidence of interest paid||Property receipts and invoices|
|Jersey taxed at source income - voucher(s) if a repayment is due |
Vouchers if no repayment is due
|Distributions from Jersey companies - dividend voucher and information that analyses the distribution ||Company accounts|
|Shareholder loans from Jersey companies - the credit calculation||Company accounts|
|Interest relief - Jersey certificate of interest paid (R62) from your lender||Bank statements|
|Child care tax relief - child care tax certificate||Receipts and invoices|
Receiving and returning your tax form
If you receive an income tax return form, you must complete it and send it back to us to make sure that you pay the correct amount of tax for that year.
Your completed return gives us the details of your income so we can assess how much tax you should be paying. It also allows you to claim all the allowances, reliefs and deductions you're entitled to.
If you have been sent a personal tax return the last day for delivering it is:
|6pm the last Friday in May||6pm the last Friday in July|
Penalties for late personal tax returns
If you don't receive a tax form
If you think you should be paying tax and haven't received a form, contact us immediately.
Check the current annual exemption thresholds to see if you should be paying tax and completing a tax return.
2017 tax allowances and reliefs
You have left Jersey permanently
If you think a form has been sent to you error, for example you have left Jersey and have no sources of Jersey taxable income in the year, complete the online leavers form.
Tell us you're leaving of have left the Island
Additional forms and templates for your personal tax return
Supplementary page for employment income
Use this extra page if you don't have enough room on your personal tax return to enter all your employment information.
Download employment income supplementary page (59kb)
Intermediary service vehicle income
Include this page with your tax return if you have ISV income.
Download ISV declaration
Self employment profit and loss template (small businesses only)
You must keep your business records, especially prime records, for at least seven years.
For more guidance, visit the self employed people and traders' tax information section.
Download profit and loss template (size 23kb)
Self employed people and traders tax information
Property income schedule (if you have more than one rental property)
The complex personal tax return has a section for property income, but if you have more than one property you will need to send in your own schedule of rents and expenses.
Alternatively, you can use this form to provide us with the rental income of other properties. Use one form per property.
Download property income schedule form (size 13kb)
For more guidance, visit the property income and tax section.
Property income and tax
Distributions from Jersey companies
If you received more than four distributions in the year, you can use this supplementary sheet. It also has an extra section for shareholder loans, if needed.
Download supplementary sheet for distributions from Jersey companies (size 81kb)
Interest relief in respect of the acquisition of a trade, partnership share or trading company
If you have taken out a loan to acquire a trade, a partnership share or an interest in a trading company, you need to submit a schedule with your claim.
Use this form to provide the information.
Download form for loan to acquire a trade, partnership share or interest in a trading company (size 29kb)
Declaration ('tick the box')
If you have ticked 'yes' to any of the questions in the declaration section of the personal tax return, you can use the following templates to send the additional information with your tax return. We recommended that you provide this information to save further enquiry.
In some cases, where you might have very complex tax affairs, the amount of information that we will need to fulfil the 'tick the box' declaration will exceed what can be reasonably expected with the tax return. In such cases, we accept that the supplementary information does not need to be supplied with the personal tax return when it is sent in. The information should still be provided later in the year.
Download owner of shares in a Jersey company additional information form (30kb)
Download owner of shares in a non-Jersey company additional information form (size 23kb)
Download beneficiary under a non-Jersey trust, settlement or foundation additional information form (size 24kb)
Download previously unadvised sources of income additional information form (size 22kb)
Shareholder taxation 2009 to 2012
From 1 January 2013, new rules were introduced for the taxation of distributions of Jersey companies. The new version of the paper return reflects these changes.
If you need to make a return for the years 2009 to 2012, you can use the following supplementary sheet. Guidance notes are included.
Download shareholder supplementary sheet for returns 2009 to 2012 (size 387kb)
Company tax returns
For guidance, visit the company tax return section.
Company tax return notes