Skip to main content Skip to accessibility
This website is not compatible with your web browser. You should install a newer browser. If you live in Jersey and need help upgrading call the States of Jersey web team on 440099.
Government of

Information and public services for the Island of Jersey

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

  • Choose the service you want to log in to:


    Update your notification preferences


    Access government services


    Clear goods through customs or claim relief

  • Talentlink

    View or update your States of Jersey job application

Concession and practice: personal tax 1 to 10

​P1: apportionment of allowances for individual resident but not ordinarily resident

An individual who is resident but not ordinarily resident is assessed to income tax on income arising in Jersey and remittances of income to Jersey. From the year of assessment 2006 their personal allowances and reliefs are apportioned by reference to the number of complete weeks they are in Jersey. By concession, an individual may elect to declare their total gross world income, as a result of which, their personal allowances and reliefs will not be so apportioned.
The concession is restricted to an individual whose sources of income arising in Jersey consists of rent, a pension and / or bank deposit interest.

P2: apportionment of child care tax relief for new residents

Qualifying child care payments made from date of arrival in Jersey may be allowed in full. However the overriding cap of £6,150 (or £12,000 in the case of the enhanced child care tax relief) will be time apportioned and the relief correspondingly reduced to that figure if it is lower than the qualifying payments made since the date of arrival.
​Example 1​£
​Individual arrives 1 July 2012
​Qualifying child care payments made from 1 September 2012 to 31 December 2012 =​2,950
​Capped limit (time apportioned from 1 July 2012 to 31 December 2012) £6,150 x 26/52 = ​3,075
​Therefore tax relief due amount of qualifying child care payments made = ​2,950
​Example 2​£
​Individual arrives 1 June 2012
​Qualifying child care payments made from 1 June 2012 to 31 December 2012 =​3,600
​Capped limit (time apportioned from 1 June 2012 to 31 December 2012) £6,150 x 30/52 = ​3,548
​Therefore tax relief due capped amount =​3,548

P3: apportionment of interest tax relief for new residents - only on main residence

Qualifying interest payments made under Article 90AA of the Income Tax Law (marginal income deduction in respect of interest payments) on main residence only made from the date of arrival may be allowed in full.
​Individual arrives 1 June 2012
​Property (main residence purchased 1 September 2012 with mortgage of £280,000
​Qualifying interest paid 1 September 2012 to 31 December 2012 =​9,500
​Interest tax relief due = ​9,500

P4: apportionment of child allowance for new and ceasing residents

Where a child is born either before the date of arrival in Jersey or after the date of departure from Jersey the child allowance is apportioned under Article 129A (apportionment for individual in Jersey for part of year) of the Income Tax Law.
​Child born 1 March 2012
​Individual arrives 1 June 2012
Child allowance
Apportionment £3,000 x 30/52 =
Child allowance due = 

P5: foreign pensions arising to individuals resident but not ordinarily resident

Individuals resident but not ordinarily resident in Jersey are assessable under Schedule D Case III (article 62 of the Income Tax law) in respect of foreign pensions on the basis of the full income arising in the year. All other foreign income arising to such individuals is assessable under Case V on the basis of remittances to Jersey. By concession foreign pensions will also be assessed under Case V on the basis of remittances provided that the individual demonstrates to the satisfaction of the Comptroller that the foreign pension is subject to taxation in another jurisdiction.

P6: double tax credit relief, U.K. income arising

An individual may apply for a recurring source of U.K. income to be assessed on a U.K. fiscal year basis (ending 5 April) as opposed to a calendar year basis.
For example, the U.K. income arising in the fiscal year ending 5 April 2013 may be assessed for the year of assessment 2012. However, the UK income will be assessed on an actual basis for the year of commencement or cessation of the source of income. In addition, any new and ceasing residents will also be assessed in their year of arrival and departure on an actual basis.
​UK tax year 2013 / 2014 income​25,000
​UK tax year 2014 / 2015 income​30,000
Date of arrival in Jersey - 1 June 2013
Date of departure from Jersey - 1 February 2015
Year of assessment 2013
​£25,000/12 x 7 months (June to December 2013) =​14,583
​Amount to declare for the 2013 year of assessment =​14,583
Year of assessment 2014
​Actual basis
​£25,000/12 x 3 months (January to March 2014) =​6,250
​£30,000/12 x 9 months (April to December 2014) =​22,500
​Amount to declare for the 2014 year of assessment = (£6,250 + £22,500)​28,750
​or UK fiscal basis
​Amount to declare for the 2014 year of assessment =​30,000
​A change in the basis of the year of assessment will not be permitted after the second year
Year of assessment 2015
​£30,000/12 x 1 month (January) =​2,500
​Amount to declare for the 2015 year of assessment =​2,500

P7: bonuses arising to new and ceasing residents

Strictly, a bonus paid to an individual during a year of assessment in which they are resident in Jersey but relating to duties carried on abroad is liable to Jersey tax. However, by concession, no assessment will be raised upon the bonus providing:
  1. the bonus has been subject to tax in another jurisdiction and
  2. the individual gives a written undertaking to pay Jersey income tax on any bonus relating to duties carried on in Jersey which is paid after they cease to be resident

P8: motor vehicle expenses, employees only

Where an employee is entitled to a deduction for expenses incurred in using a motor vehicle for their employment, full details of the expenditure may be claimed on a form issued by the Comptroller (form P87). If full details cannot be supplied, a flat rate allowance to include all running costs and capital allowances may be allowed based on the following mileage for employment purposes.
​Year​Cars pence per mile​Motorbikes pence per mile
An employee is not entitled to a deduction for motor expenses incurred in travelling between their home and their place of employment and vice versa. 

P9: cash awards on passing examinations

Where it is the practice of an employer to grant a cash award to employees in recognition of success in passing an examination, the cash award will not be regarded as liable to tax if all the foregoing conditions are observed:
  • the award is made at the discretion of the employer (ie the employer is under no legal obligation to make the award)
  • it is not part of the employee’s duties to sit and pass the examination (eg dismissal does not automatically follow failure)
  • the award takes the form of a lump sum paid once and for all, and
  • the award is reasonable in amount and there is no evidence to suggest that it represents disguised remuneration

P10: gifts and voluntary payments

Generally, voluntary payments or gifts made by an employer to an employee are assessable to income tax, except so far as it can be shown that there was a predominant personal element in the gift.
Full details must be provided to the comptroller where it is contended that a voluntary payment or gift is not assessable to income tax.
Back to top
rating button