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Information and public services for the Island of Jersey

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

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Concession and Practice: Residency

​​R1: Place of abode in Jersey - impact on residence status, individual whose centre of life is abroad

An individual whose centre of life is abroad, in the sense that they have a home and business or professional activities abroad which keep them more or less continuously outside Jersey, will be regarded as resident but not ordinarily resident, unless the average period spent in Jersey amounts to or exceeds three months.

Where the individual's professional or business activities have ceased due to having retired from work, they will not be refused the concession if they can show that in the ordinary course of their life a permanent home is settled at one specific place abroad.

R2: Remittances from year in which individual not resident 

This concession has been removed from 2001 and subsequent years of assessment in the case of income from an office or employment.

Where the remittance basis is in operation for individuals not ordinarily resident in Jersey, remittances in a year of assessment which include income which arose in a year when that individual was not resident in Jersey will not be assessed.

R3: New residents

This concession applied for years of assessment up to 2021 and is replaced by new Article 80A with effect from 1 January 2022.​

Historic tax concessions and practices

R4: Individual leaving Jersey permanently 

This concession applied for years of assessment​ up to 2021 and is replaced by new Article 80A with effect from 1 January 2022.

Historic tax concessions and practices

R5: Resident crew of aircraft and ships

Services performed by the crew of aircraft and ships are deemed by double taxation arrangements to be performed in the territory in which the employer is resident. However, by reciprocal agreement between Jersey and Guernsey, an employee in this position is only taxed on his emoluments by the island in which he is resident. 
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