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
Where an individual becomes chargeable as resident and ordinarily resident in Jersey, either for the first time or after being treated as non-resident for the previous year of assessment, they are normally regarded as resident and ordinarily resident from a certain date. Assessments on overseas income under cases iv and v will be computed as follows:
- If the source of income ceased before that date of commencement of residence no assessment will be raised.
- If the income first arose before the date of residence, the assessment for the first year of residence will be restricted to the proportion appropriate to the period from the date of commencement of residence to the end of the tax year.
- If the income first arose after the date of commencement of residence, the full amount of the income arising in the first year will be assessed.
- If the source of income ceased between the date of commencement of residence and the end of the first tax year, the assessment will be restricted to the amount of income arising for the period of the date of arrival to the date of cessation of the source.
In the case of an individual becoming resident but nor ordinarily resident, they will be treated as resident for the whole of the income tax year and assessments under case iv and v will be computed on the remittances in that year whether made before, during or after their physical presence in Jersey in that year.
R4: Individual leaving Jersey permanently
Where an individual leaves Jersey to take up permanent residence abroad, their assessment on income arising overseas for the year in which residence ceases will be based on the actual income arising in the period 1 January to the date of departure.
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.