Married Taxpayers Married Taxpayers
Produced by Freedom of Information officeAuthored by Treasury and Exchequer and published on
18 August 2026.Prepared internally, no external costs.
Request 861323708
Please provide information held regarding whether Revenue Jersey has allowed a married taxpayer to elect for independent taxation after the applicable cut-off date.
Response
Information held by Revenue Jersey shows that a small number of elections for independent taxation were accepted after the applicable cut-off date. In all instances, the elections were delayed due to exceptional circumstances. With effect from 1 January 2026 all remaining married taxation taxpayers have been moved to independent taxation on a mandatory basis.
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