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

Practice notes

​​​​Revenue Jersey occasionally release practice notes on technical tax matters. These are primarily aimed at tax and legal professionals.

​​Assignment of in​​co​​me

Some tax planning schemes allow an individual to assign their right to income to a connected party while retaining the beneficial interest in the asset. The individual then claims they should not be taxed on this income. Revenue Jersey do not accept that these schemes are effective for Jersey income tax purposes.​

Practice Note - Assignment of income

​​Share schemes​​

A taxable emolument can arise from schemes which award shares or options to buy shares at less than their market value. However, the terms of these schemes are often varied and complex. Unless otherwise determined, Jersey follows the principles set out in UK case law for the taxation of officer and employee share scheme awards.

Practice Note - Taxation of award schemes

​Self-storage businesses​

Revenue Jersey considers self-storage businesses should be taxed on a Schedule A basis. If any self-storage business believes it is a trading concern taxable on a Schedule D Case I basis, they should write to Revenue Jersey setting out why they consider Schedule A is not appropriate. Otherwise, all self-storage businesses will be assessed to Schedule A from 1 January 2024.

Practice Note - Self-storage businesses

​Carried interest

Jersey's long-standing position on carried interest is that it is a sh​are of capital profits and not taxable. This accords with the UK's approach and relevant case law.

Statement of practice - carried interest 

Back to top
rating button