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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

​This concession applied for years of assessment up to 2021 and is replaced by new Article 129AA with effect from 1 January 2022.

Historic tax concessions and practices

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

​This concession applied for years of assessment up to 2021 and is replaced by new Article 129AA with effect from 1 January 2022.

P4: apportionment of child allowance for new and ceasing residents

​This concession applied for years of assessment up to 2021 and is replaced by new Article 129AA with effect from 1 January 2022.

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.
​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.
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