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

Tax law regarding Lasting Power of Attorney (FOI)

Tax law regarding Lasting Power of Attorney (FOI)

Produced by the Freedom of Information office
Authored by Government of Jersey and published on 08 August 2023.
Prepared internally, no external costs.


Regarding online submission of tax returns, what part of the tax law allows an individual with Lasting Power of Attorney (who can deputise for example for a relative with dementia), to complete an online return, and what requirements are documented as needed for registration?


Article 17 of the Income Tax (Jersey) Law 1961 states that any person acting on behalf of any incapacitated person shall, when required to do so, deliver a tax return for that person. This covers the position of those holding lasting power of attorney.

The requirement is formalised in the general notice, published on each year, covering the requirements to submit income tax returns. Please see the following link. 

Notice for 2022 Tax Returns and Statements (

Only approved tax agents can submit online returns on behalf of another individual. Experience suggests that most people with lasting power of attorney prefer to submit paper returns or seek help from an approved tax agent.

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