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Government of

Information and public services for the Island of Jersey

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

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:

Support for businesses relocating to Jersey

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

  • personal tax
  • high value residency
  • company tax

Taxes and your money

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

Guidance for permitting HVR residents who were granted housing consents before January 2018 to elect into the 'new' tax rules  

Individuals who have been granted 2(1)(e) consent, formerly 1(1)(k) consent, under the Control of Housing and Work Law to apply to the Comptroller to apply to have the tax treatment that was introduced in January 2018 (the 2018 rules) applicable to them.

The applicant should make their application in writing detailing why the transfer of their tax treatment to the 2018 rules would benefit the island, in accordance with the requirements of the Income Tax legislation.

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 £145,000 on the applicant's own taxable income. From 2023, this amount has been increased to £170,000.

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.

Independent Taxation

The introduction of Independent Taxation applies to all married couples and civil partners in Jersey, including HVRs. New HVRs arriving in Jersey from 2022 onwards will be subject to Independent Taxation rules. Any high value resident couples who separate from 2022 would also fall into the new Independent Taxation regime.

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 Comptroller may attach specific conditions to granting the application for the 2018 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 2018 rules are to apply.

The Comptroller 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.

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