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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 and minimum retirement capital
  • payments from approved Jersey schemes
  • permitted transfers
  • taxation
  • application for approval of Jersey pension schemes
  • permitted investments
  • reporting requirements
  • triviality and low value funds
  • calculation process for trivial commutations
  • annuity equivalents

Scheme transfers out of Jersey

If you are looking to transfer an approved Jersey scheme to an equivalent scheme out of Jersey you must get the Comptroller's approval first. All such requests must be made using this form.

Pension fund transfer approval form (TR1)


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