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Separate assessments for married couples and civil partnerships

About separate assessments 

​There is currently no independent taxation in Jersey. However, if you're a married or in a civil partnership you may elect for separate assessment.

Electing for separate assessments:

  • makes no difference to the amount of tax you pay as a couple or to your ITIS effective rate
  • you won't get a calculation of how your tax is worked out
  • all separate assessment cases are manually assessed so will generally take longer for a reviewed tax rate or tax assessment to be issued
  • you're liable to pay your proportion of the total tax
  • allows you to keep your income confidential from your spouse

For example, a married couple ​want to be separately assessed. Spouse A has earnings of £60,000 and spouse B has earnings of £15,000. 

Spouse​
​Earnings
​​Tax and Long Term Care (using married tax reliefs)
​ITIS effective rate
​Spouse A
​£60,000
​£9,659
​17%
​Spouse B
​£15,000
£2,415
​17%
​​Total
£75,000
£12,074

How separate assessments work

Each spouse will receive their own tax return to declare their own income. Any joint income should be split in proportion, for example rental income from jointly owned property.

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

We can only assess what tax you need to pay once we have both of your returns. All separate assessments have to be calculated manually so you may need to wait longer for your tax bill. 

Do you need separate assessments?

Pay your share of your joint tax bill

Separate assessments will allow you pay your share of your joint tax bill, but we will still need both your tax returns before we can calculate the tax. This is because your share of the tax bill is still based on your combined income and a share of the married tax reliefs. You pay your proportion of the overall tax.

Keep your income private from your spouse or civil partner

Separate assessments does allow privacy in dealing with your own tax affairs, but you won't be able to see the full workings of how your tax is calculated. We can't give you the calculation without disclosing both sets of income to both parties.

Separated from a spouse or partner

If you've permanently separated from your spouse or partner you need to let us know.

You'll receive your own tax return to complete and will be taxed as a single person from the date you permanently separated. 

Tell us about separating from your spouse or civil partner

Request a separate assessment

Either spouse or civil partner can make a request in writing to Revenue Jersey by the end of October of the year of assessment. It will then apply for that year of assessment onward.

If you marry or register a civil partnership later after October, you have one month from the day of your marriage or civil partnership registration.

Cancelling separate assessments

The spouse or civil partner who made the original request can cancel separate assessments.

We must receive the cancellation by the end of January for it to be effective for the previous year.

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