Everyone will be independently taxed from 1 January 2026. Your return for 2026 will be filed in 2027.
Joint filing option
If you're married or in a civil partnership and you filed a joint return for 2025 you can elect to continue filing a joint return.
You have until 30 September 2026 to make this election.
Online joint filing election
To complete the online form, both partners must have a digital ID. Once you have both followed the instructions below and you are eligible for joint filing, a joint filing election option will be displayed in your Digital Government Platform dashboard when you log in.
Joint filing online election on gov services
Instructions for applying for joint filing online
Both partners need a digital ID (Yoti or JerseyMe) to complete the joint filing election online. The joint filing election option will only appear in your dashboard after both partners have signed in and that you meet the eligibility requirements.
To sign in to services.gov.je using your digital ID
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open
services.gov.je
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click Log in
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select your chosen digital ID log in method (Yoti or JerseyMe).
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if you don't have a digital ID, click Choose a digital ID provider and follow the appropriate steps
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follow the digital ID log in authentication steps
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you should now be logged in
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log off, then complete the steps below
To access the Joint Filing Election form
Once you’ve both activated your accounts (logged onto the portal at least once):
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open
services.gov.je
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click Log in
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select chosen digital ID log in method
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follow the digital ID log in authentication steps
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once logged in, click Your dashboard
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click your services
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if eligible. a tile titled "Personal Income Tax Joint Filing Election" will now be displayed
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click Start
Paper joint filing election
If you don't both have access to digital services, a paper election form is also available.
Joint filing election (printable form)
Send the completed form to Revenue Jersey, PO Box 56, Jersey, JE4 8PF.
To file jointly and how it works
you will need to have been in Jersey and in married or civil partnership taxation before 2022
you must not be separated or divorced
the joint filing election will need to be made by both partners
you will both need to agree to share your information so that you can both discuss your tax and how it is calculated with Revenue Jersey
you will need to nominate one partner to be responsible for filing the return
that partner will also be responsible for any fines and penalties
you will each receive your own tax bill and be responsible for paying it
once chosen, joint filing will continue each year unless one of you cancels it
Independent Taxation Community Helpdesks
If you need extra help with Independent Taxation come to visit us at one of our community helpdesks. We will be there to answer questions about:
- how your tax will be worked out
- compensatory allowance
- joint filing
- completing a tax return for the first time
7 August 2026
| 9.30am to 4pm
| St Ouen Parish Hall
|
18 August 2026
| 9.30am to 4pm
| St John Parish Hall
|
17 September 2026
| 9.30am to 4pm
| St Martin's Public Hall
|
24 September 2026
| 9.30am to 4pm
| St Clement Parish Hall
|
What you need to know and do to prepare for Independent Taxation
Compensatory allowance
If you were previously taxed jointly and one of you has income below the low income threshold you'll likely receive compensatory allowance. Filing a joint return will make this easier as it ensures all your information is received together so compensatory allowance can be calculated.
If you decide to file individual tax returns, try to file them at the same time. If you don't, the earlier filer will get an initial assessment without the compensatory allowance included as we won't be able to calculate it without the information on the second partner's return. The assessment will be re-calculated once the second return is received if compensatory allowance is due.
Tax calculator
Use our tax calculator to get an idea of how much your tax will be in 2026 and check if compensatory allowance is available.
Tax calculator
Getting ready to file
If this is the first time you have had to file a Jersey tax return or have not done one for a while, there is help available. To file online you'll need a digital ID to activate your OneGov account, the secure site where you file and find copies of your online forms. Online filing is easier than ever but paper returns will still be an option if you prefer to file on paper.
Child allowances
Shared child allowances default to a fifty-fifty split for your ITIS rate and tax. You can use the tax calculator to check how this will affect each of your tax bills and how changing the split will change the amount you each pay. You can use the
enquiry form if you want to change the split for the year of assessment or future years.
Authority to act
Any court appointed powers of attorney will remain. However, if you have a letter of authority for your spouse or civil partner to act on your behalf, these will no longer be in force.
If you still need to speak to us about all your spouse's or partner's personal tax affairs we will need a new letter of authority.
Authority to discuss personal tax with another person
Tax agents
If you currently have a tax agent looking after your tax as a couple, the current 'all communications' authority will continue to apply to the primary taxpayer only.
You may wish to appoint a qualified tax professional (tax agent) to deal with your tax affairs, especially if you have more complex tax circumstances.
There is no obligation to have a tax agent because your spouse or partner does, or to appoint the same tax agent. However, if you want an agent to file your returns together using the joint filing option you will both need to appoint the same agent.
If you decide to have a tax agent to deal with your tax when you are independently taxed, they will ask you to sign an 'all communications' authority. This will allow the tax agent to communicate directly with us about your tax affairs. Any approved tax agent will be able to help with this.
Debts and credits
Any tax owed for the year of assessment 2025 and earlier remains the responsibility of the former primary taxpayer. Any credits on the former primary taxpayers account will remain on their account.
Budgeting for your first year's bill if you don't pay tax by ITIS (mostly self-employed or retired people)
If this is your first year paying tax you won't receive a payment on account request to pay half now and half later. You'll need to settle the full bill by the due date when it is issued to you. Just be aware that if you wait until the deadline to pay, you're first 50% or 40% payment on account in advance of the next year's tax will also be due.
Use our
tax calculator if you want an early estimate so you can budget for your tax payments. You can also set up a
direct debit if you want to spread your payments out.
You'll start to receive a payments on account to pay 50% or 40% of the bill in advance once your first tax bill has been calculated.
Making sure payments go to your own account
Make sure you now use your own Tax Identification Number (TIN) so that any payments you make go towards your own tax bill. Also include the year that you are paying in the reference so it goes on the right year.
About the compensatory allowance
Most couples will pay the same tax as they do now when they move to Independent Taxation. Some will notice changes to their tax bills. Some will pay more under Independent Taxation, so a compensatory allowance will be available.
The compensatory allowance will be available to couples who:
- married or became civil partners before 1 January 2022
- have not separated since they married or became civil partners
- have both been resident in Jersey since 2021 or earlier
Here's an example of a couple who would receive the compensatory allowance, as one spouse has income less than the single allowance.
Receiving the compensatory allowance
You will get the compensatory allowance automatically if you need it.
If you fill out individual tax returns, we will need to receive both returns before we can calculate any compensatory allowance.
You will get the compensatory allowance if one spouse or civil partner's income is less than the single allowance in that year.
How the compensatory allowance formula works
The compensatory allowance makes sure you don't pay more tax when you move to Independent Taxation.
If you're a couple in which the lower earner doesn't pay tax, the higher earner will get the compensatory allowance.
It tops up your personal allowance to match the married couples or civil partnership allowance you received in 2025. You'll continue to get this allowance until the personal allowance is more than the 2025 married or civil partnership allowance.
If your spouse or partner has their own income, your compensatory allowance will be reduced because they now receive their own tax allowance.
Payments on account under Independent Taxation for 2026
Primary partner (Spouse A)
Your 2026 payment on account will be calculated using the previous joint tax bill. This will continue until you have filed your first Independent Taxation return for 2026.
If you think the payment on account for 2026 is too high, you can pay a lower amount based on your own estimate.
You must still pay the full final tax bill by the normal deadline.
Non‑primary partner (Spouse B)
You will not receive a payment on account notice until after you file your first Independent Taxation return for 2026, which you will submit in 2027.
You can still make voluntary payments towards the 2026 tax if you want to.
Changes in the amount of tax you each pay
Some couples in Independent Taxation will find they pay the same tax overall as a couple, but the share that each partner pays changes.
This is because you each pay your own tax based on your own income.
Changes to your ITIS rate
In these circumstances, if you're employed, your ITIS rate will go up or down.
Here's an example of a couple with two different salaries moving from a joint ITIS rate to their own ITIS rates.
Guides for Independent Taxation
You can download and print these guides and checklists that will take you step by step through what will happen when you're independently taxed.
Independent Taxation ITIS guide
Independent Taxation ITIS checklist
Independent Taxation POA guide
Independent Taxation POA checklist
Further information about Independent Taxation
When you complete your own tax return
You will complete your first Independent Taxation return in 2027 for the tax year 2026.
Declaring your income
You will declare your personal income, such as salary or pension, on your own tax return.
If your income is in joint names, for example savings or property income, you will both declare your share of the income and any expenses on your return.
If you receive a social security pension by virtue of your husband's contributions, you will declare it as your income under Independent Taxation.
Claiming deductions
You will claim expenses that you pay personally, like work expenses or contributions into a pension scheme, on your own tax return.
Shared allowances
Any available child allowance will be shared between you equally unless you tell us otherwise.
Tax filing help
If you've not completed a tax return before or it's been a while since you last completed one, help is available. You can file online or file on paper.
File your personal tax return
Paying your own tax
Income Tax Instalment Scheme (ITIS)
You'll receive your own ITIS rate if you're employed. It will be calculated based on, and pay towards, your individual tax bill.
Payment on account
If you are liable to pay tax but have little or no employment income, you'll will be asked to make two payments on account in November and the following May.
If you want to spread these payments over the year you can set up a direct debit.
Direct debits
Direct debits are normally reviewed annually according to changes in your tax bill.
If you have a direct debit that covers all your joint tax or your part of the joint tax, you may want to review the amount when you are independently taxed.
You may need to set up a new direct debit on your own account to pay your own tax.
Direct debit information
Other payments
When you pay with a card online or send a payment using online banking, make sure you quote your own individual tax identification number (TIN).
Pay your personal or company tax
Repayments of tax
Any overpayments made before you're independently taxed will go to the primary taxpayer unless we are instructed otherwise.
Under Independent Taxation any repayments will go to you.
Paying off old tax
Tax debt
Paying the tax on income in any year before you move to Independent Taxation, will always remain the responsibility of the primary taxpayer in the marriage or civil partnership. This will still be the case even after you move to Independent Taxation.
Most couples decide together how they pay any arrears, in the same way they deal with other common liabilities that are legally in one partner's name.
Any previous payment agreements would remain in force.
Problems paying your personal tax
Prior year basis 'PYB' tax
The 2019 frozen tax is the responsibility of the primary taxpayer in the marriage or civil partnership. This stays the case even after you move to Independent Taxation.
Most couples will decide together which option they choose to pay the liability, in the same way they deal with other common liabilities that are legally in one partner's name.
Prior year basis tax reform
Separating from your spouse or civil partner
If you are filing jointly or claiming compensatory allowance, you'll need to let us know if you permanently separate from your spouse or civil partner.
If you separate you must file your own tax return from the date of separation.
Tell Revenue Jersey if you separate
High value residents
Independent Taxation applies to all married couples and civil partners in Jersey, including high value residents (HVRs). HVRs arriving in Jersey from 2022 will be subject to Independent Taxation rules. Any HVR couples who separate from 2022 will also fall into the Independent Taxation regime.
Non-residents
Independent Taxation also applies to non-resident married couples and civil partners.
If you are both in receipt of Jersey income, for example from a jointly owned property, you'll both need to file a non-resident tax return.
Non-resident tax relief
Data privacy
Spouse or civil partner's permission
If you currently have permission to discuss your spouse's or partner's tax (the primary taxpayer), this will be automatically cancelled once you move to Independent Taxation.
Joint access to information
The law was changed from the year of assessment 2021, so that information can be provided to both spouses or civil partners while they are being taxed under married or civil partnership tax law. This will not apply when you move to Independent Taxation.
Elections for joint filing and compensatory allowance
As part of the election for joint filing you will need to agree to share your data with your partner. If you don't elect to file joint returns, in order to receive compensatory allowance you will each need to agree to share your information when you complete your individual return.
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