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Government of Jerseygov.je

Information and public services for the Island of Jersey

L'înformâtion et les sèrvices publyis pouor I'Île dé Jèrri

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Pension administrator tax guidance notes

​​In the guidance notes 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

G​uidance notes for pension scheme admi​nistrators

If you need a copy of the previous guidance notes, contact us.

Scheme transfers out of Jersey

If you want to transfer an approved Jersey scheme to an equivalent scheme out of Jersey you must get the Comptroller's approval first. To do this complete the fund transfer approval request.

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