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

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Separate assessments for married couples and civil partnerships

About separate assessments 

‚ÄčThere is no independent taxation in Jersey. However, if you're a married or in a civil partnership and you currently complete a joint tax return, you may elect for separate assessment. This also applies to couples who marry or register a civil partnership during the year.

Separate assessments allow spouses and civil partners to have autonomy and privacy in conducting their tax affairs.

There is no financial advantage to separate assessments.   

Requesting a separate tax assessment

Either spouse or civil partner can make a request in writing to the taxes office by the end of October. It will then apply for that year of assessment onward. If you marry or register a civil partnership later in the year and want to apply, you have one month from the day of your marriage or civil partnership registration.

Cancelling separate assessments

Separate assessments can be cancelled by the end of January following any year of assessment, by the spouse or civil partner who made it originally.

How separate assessments work

Two separate tax returns are issued and it's your responsibility to declare income received in your own right. Joint income should be split in the proportion that you receive it.

Your tax is calculated by reference to your joint income and the tax reliefs you get as a married couple. You then receive your own tax bill which you're liable to pay.

Permanent separation from your spouse or civil partner

You need to let us know the separation date if you have permanently separated from your spouse or civil partner.

Your tax will be calculated on your sole income from date of separation and the reliefs for a single person.

Changes in circumstances (including separation)

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