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
Historic tax concessions and practices
R4: Individual leaving Jersey permanently
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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