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Pension administrator tax guidance notes

​​You can download the latest tax guidance notes for pension schemes here.

You'll find information on:

  • approval of Jersey pension schemes, drawdown contracts and trusts
  • minimum retirement income
  • payments from approved Jersey schemes
  • permitted transfers
  • taxation
  • application for approval of Jersey pension schemes
  • permitted investments
  • reporting requirements
  • triviality
  • calculation process for commutations
  • annuity equivalents

The guidance notes will be amended throughout the year to resolve some outstanding issues and to address any other matters that may ​arise.

Download pension administrator tax guidance notes (size 1.1mb)

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