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Information and public services for the Island of Jersey

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

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High value resident tax information

​Information for high value residents about locating to Jersey

If you want to know more about moving to Jersey under housing regulation 2(1)(e) you can find information about the application process:

Relocating your business and high value residency (Locate Jersey)

You can also find more information about taxation in Jersey including:

  • personal tax
  • high value residency
  • company tax

Taxation in Jersey

High value residents who have consent under old 1(1)(k) rules

Guidance for permitting HVR residents who were granted housing consents before July 2011 to elect into the 'new' tax rules  

Income Tax (Amendment No. 43) (Jersey) includes a provision which enables individuals who have been granted a 1(1)(k) consent under the Housing Law to apply to the Minister for Treasury and Resources to apply to have the tax treatment that was introduced in July 2011 (the 2011 rules) applicable to them.

The applicant should make their application in writing detailing why the transfer of their tax treatment to the 2011 rules would benefit the island, in accordance with the requirements of the Income Tax legislation.

The Minister for Treasury and Resources, after consultation with the Chief Minister, may grant such an application provided the application of the July 2011 tax arrangements is justified on social or economic grounds, or both, and is in the best interest of the community. This guidance note refers to the economic benefit element of the test.

Decisions will be made on a case by case basis with the overall impact being the important factor. However, the individual making the application will be required to meet certain criteria. These will include all of the following:

  • minimum annual tax contribution
  • economic benefit
  • applicant's financial history

Minimum annual tax contribution

The applicant will commit to paying a minimum annual tax contribution of £125,000 on the applicant's own taxable income.

The level of the applicant's existing total tax contribution must not fall as a result of the move, although this may, potentially, include tax contributions from new business and employment.

Economic benefit

The applicant should demonstrate there will be an identifiable and measureable benefit to Jersey. This might include one, or a combination, of the following:

  • the creation of employment opportunities
  • the use of local professional advisors
  • the investment of funds locally
  • the management of their wealth or business activities from Jersey
  • the relocation of a business to Jersey

The extent to which the applicant needs to demonstrate more than one of the above will depend on the economic contribution of each of the above. 

Consideration of each case would take account of the inward investment criteria established for high value business.

Applicant's financial history

Consideration will be given to the applicant's previous ability to fulfil their economic or financial commitments.

Additional conditions

The Minister for Treasury and Resources may attach specific conditions to granting the application for the 2011 rules to apply. Such conditions would depend on the specific details of the applicant's circumstances.


The application must be made by 31 October in the tax year from which the 2011 rules are to apply.

The Minister for Treasury and Resources will respond within 30 days of receipt of a full application.


Subsequent to the granting of the application, in the event of any of the conditions being breached the individual's tax treatment will revert to its original status for the tax year in question and then onwards.

2013 review of the tax regime for high net worth individuals

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