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How to fill out your non-resident tax return

​Tax liability of a non-resident

An individual who was not resident in Jersey during the calendar year is chargeable to income tax at the standard rate of 20 pence in every pound on Jersey source income. 

Section 1: Personal information

Please correct any information that is wrong or out of date. Enter your personal details and if
applicable your spouse or civil partner’s details.

If you visited the island during the year enter the dates you stayed overnight on the island. If
accommodation is available for your use and you stayed in it confirm the address.

Section 2: Income liable to Jersey tax

2.1(a) Employment or office exercised in Jersey

Enter details of any gross emoluments earned in Jersey from your own or your spouse/civil
partner’s employment. Include wages, salary, director’s fees, commission, bonuses, shift pay,
overtime pay, tips and gratuities and any other type of remuneration.

2.1(b) Benefits in kind

The value of all taxable benefits in kind must be entered in this section. Your employer should
advise you of the taxable value of any benefit. Examples of the most common benefit in kind are
the provision of accommodation or a vehicle. Any perk of your employment could be a benefit in
kind.

The first £250 of taxable benefit is exempted from tax, however you must declare the total
gross value of any benefits received and the exemption will be applied by the Taxes Office.

2.2 Self employment

Enter the profit or loss for tax purposes, (income generated by trading activities in Jersey, less
allowable expenses). Include a copy of the accounts.

2.3 Pensions arising in Jersey

Enter full details of any pensions arising in Jersey that have not been exempted by the Income
Tax (Jersey) Law or the Jersey Taxes Office by virtue of an international tax agreement. If
Jersey tax has been deducted, include evidence with your return.

2.4 Other income arising in Jersey

Enter the full details of any income arising in Jersey which you have not declared in any of the
above sections.

2.5 Rents and other receipts from property in Jersey

Enter the address of the property. Enter the gross income receivable from rents etc. for the year
of assessment. Show any premium or similar receipt separately.

Expenses - you can claim your management expenses (but you must give us the details of the
managing agent), rates and insurance, repairs and renewals incurred on the let property. You
can not claim pre-letting expenses or capital expenditure.

Relief is available on the interest paid on a loan(s) to purchase or extend a let property. Include
evidence of the interest charged and paid in the year (e.g. R62 certificate from a Jersey bank).

Claim for non-resident tax relief

From the 2018 year of assessment, if you're non-resident for tax purposes and paying tax in Jersey you can make a claim for non-resident relief.

Tick the box if you're making a claim and then you need to include details of your worldwide income that you haven't already declared on your non-resident return using the non-resident relief claim form.

Non-resident tax relief claim form

You must also include a copy of your tax calculation from the country you're resident in or evidence that you've met your tax obligations in that country.

Calculation for non-resident tax relief

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