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Government of Jerseygov.je

Information and public services for the Island of Jersey

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

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Tax questions answered, online services and forms

‚ÄčTax online services and forms

These are our current online services and forms to help you meet your tax obligations.

Personal tax return

If you have a personal digital ID you can file your personal tax return online.

File your tax return online

Corporate tax return

Corporate tax returns can only be filed online. You need to register for online services but no personal digital ID is needed.

Corporate tax return online filing

GST

You can register your business for GST.

GST registration

You can file your business GST return.

GST return filing

If you're paying GST for goods you've imported you need to use the 'pay your GST and customs duties' form.

Update your ITIS rate or get a copy of your current rate

Tell us you're starting work for the first time, update your circumstances (change of earnings, additional jobs) or just request an extra copy of your ITIS rate.

Tax effective rate request

Moving address

You can use your digital ID to log into your one.gov account and update your contact details online.

Update your contact details online

If you don't have digital ID you can change your contact details with customer and local services.

Update your contact details by contacting Customer and Local Services

Register for tax and get a tax identification number

If you're new to the island you can register using our 'tell us once service'. Your details are shared with Social Security, Revenue Jersey, Population office and Health and Social Services Department.

Register as a Jersey resident 

If you just need to register for tax, for example you're returning to Jersey after an absence or you're a non-resident you can fill out a tax registration form.

Personal tax registration form

Make a voluntary disclosure

If you want to put your taxes right you can make a voluntary disclosure using our online form, but please read the voluntary disclosure information first. You can also make a voluntary disclosure on behalf of another person.

Voluntary disclosure help

Register your marriage or civil partnership with Revenue Jersey

When you marry or enter into a civil partnership you need to tell us and send a copy of your marriage or civil partnership certificate.

Registering your marriage or civil partnership with Revenue Jersey

Permanent separation

If you permanently separate from your spouse or civil partner you will need to let us know.

Tell Revenue Jersey about a separation from your spouse or civil partner 

Tax return questions answered

Personal tax return filing

You're required to file a personal tax return if you live in Jersey and have income that is more than the single tax threshold for the year, or you receive a tax return to complete from Revenue Jersey.

You should also file a personal tax return, even if your income is below the tax threshold if you're:

  • a self-employed trader
  • in receipt of income from property
  • a partner in a business partnership 
  • a company director

Register for tax

Non-resident tax return filing

You're required to file a non-resident tax return if you don't live in Jersey but have a source of Jersey income that you need to declare and pay tax on, for example you're a non-resident landlord renting a Jersey property.

Tax on your Jersey income if you live abroad

Partnership tax return

You're required to file a return for the partnership if you're the precedent partner in a general partnership.

Partnership information

Corporate tax return

You're required to file a corporate return for any company, foundation, unincorporated body, association or co-operative that's managed and controlled in Jersey.

Corporate return filing

ITIS effective rate tax questions answered

My tax rate has changed during the year

If you pay your tax by ITIS you are sent a provisional tax rate based on your last tax assessment. This is sent before the start of the year that it applies from. The aim of this rate is to pay your tax by the end of the year.

This is then reviewed when we calculate your tax from the information you provide on your tax return. If you haven't paid enough or you've been paying too much we'll adjust your rate to try and ensure your tax is paid.

If your income has changed and the rate will either significantly under or over pay your tax you can update your circumstances using our online form.

Update your ITIS effective rate

I've just received my ITIS rate for next year and it's gone up

This is your provisional ITIS effective rate and is based on your last tax assessment. It won't take into account your most current circumstances as it's just a percentage calculation of your total income and your combined tax and long-term care. The percentage is then rounded up to the nearest whole percent.

This provisional ITIS rate is then reviewed after we receive your tax return and have calculated your tax. You'll then receive your tax assessment and a reviewed ITIS rate.

If you need your rate reviewed you should file your return as early as possible or tell us about a change in your income using the online form.

More information about calculating your ITIS rate

My income has changed and I need to update my ITIS rate

You can tell us about changes in your circumstances using an online form.

Update your ITIS effective rate

Tax assessment questions answered

How the tax bill is calculated

The standard rate of tax in Jersey is 20%. This is the maximum personal income tax you will pay in a year. Depending on your income or your circumstances you may pay less than the standard rate.

Calculating your annual tax bill

What tax deductions are available

There are various deductions and reliefs which can reduce your bill. Some of these are calculated automatically (basic marginal relief) and others you have to claim on your tax return to get a deduction (for example married or civil partnership tax exemption threshold, interest relief, tax deductions for dependant children or employment expenses).

Allowances, reliefs and deductions for income tax

Tax overpayments

If you pay tax on a current year basis and you've overpaid your tax you can either let the overpayment roll forward to next year or you can request a repayment by emailing Revenue Jersey. Please include your Tax Identification Number (TIN).

If you pay tax on a prior year basis then your payments will be moved from 2019 tax to 2020 as part of the prior year tax reform. We won't know if you've overpaid until after the 2020 tax return has been submitted. You'll then be able to request a repayment, roll the tax forward or request it to be set off against the 2019 frozen tax bill.

Prior year tax reform questions answered

Checking your 2019 tax amount

Your 2019 tax liability is stated on your 2019 notice of tax assessment.

2019 tax bill example.PNG

The payment options

The regulations were debated by the States Assembly in March 2021.

Paying your 'prior year' 2019 tax

If you want an idea of how much your regular payments would be you can use our 2019 tax repayment calculator.

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