When was independent taxation introduced

Deeksha Rathi. Dominic Robertson. Edward Milliner. Einari Karhu. Elina Stravropoulou. Filipe Romao. Francesco Saverio Scandone. Franck Morhain. Frank Potgens. Guillaume Pellegrin. Guillaume Wulfowicz. Guillermo Canalejo. Ingrid Mensing. Iratxe Celaya. Leonard Teti II. Javier Arregui. Jean-Florent Mandelbaum. Jorge Carlos De Mercado Santamarta. Kasim Mehmood. Kyle O'Sullivan.

Maarten van der Weijden. Markus Ernst. Martin Klein. Matthias Scheifele. Mees Vergouwen. Michele Dimonte. Mike Lane. Miloslava Ilcheva. Mostafa Elfar. Nicola Dinan. Paul Cauchin. Paul Fahy. Paul Sleurink. Paul Weiss LLP. If you've not completed a tax return before or it's been a while since you last completed one, help is available to register for online filing or to complete a paper return. File your personal tax return.

You'll still need to let us know if you get married or permanently separate from your spouse or civil partner. Tell Revenue Jersey you're married, in a civil partnership or married.

Due to the way second earner's allowance works this is currently taxed as part of your husband's income. If you are in receipt of a pension that's paid from your husband's contribution record, it's proposed that this will change so that you declare this on your own tax return when you are independently taxed. This will be debated in December by the States Assembly. When you're independently taxed, there are additional requirements if you run a business with your spouse or civil partner under a general partnership.

A business partnership must complete a partnership return and comply with new economic substance rules. If you already have a partnership agreement in place between you and your spouse or civil partner, you should get advice from a qualified tax professional before you move to Independent Taxation in the voluntary phase. Independent taxation applies to all married couples and civil partners in Jersey, including high value residents HVRs.

New high value residents arriving in Jersey from onwards will be subject to Independent Taxation rules. Any high value resident couples who separate from would also fall into the new independent taxation regime. If you currently have permission to discuss your spouse or partner's tax the primary taxpayer , this will be automatically cancelled once you move to independent tax.

The law was changed from the year of assessment , so that information can be provided to both spouses or civil partner's while they are being taxed under married or civil partnership tax law.

This will not apply when you move to independent tax. When you are independently taxed, you will make all the choices about how you manage your own tax affairs.

You may wish to appoint an approved qualified tax professional tax agent to deal with your tax affairs, especially if you have more complex tax circumstances. 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. There is no obligation to have a tax agent because your spouse or partner does, or to appoint the same tax 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. Any existing agent authorities will only cover the tax of the person who signed the original authorisation form. This will allow them to communicate directly with us about your tax affairs. A number of consultations have taken place to inform reform decisions that have led to independent taxation as the most appropriate way to modernise personal tax.

The results of all consultations before are summarised in this report. Personal tax reforms. Skip to main content Skip to accessibility. This website is not compatible with your web browser. You should install a newer browser. If you live in Jersey and need help upgrading call the States of Jersey web team on Search gov. Home Taxes and your money Income tax Revenue law and technical information includes Income Tax Guidelines, policies and practice notes for tax.

Independent Taxation. Tax reform proposition approved The States Assembly agreed the first law changes on 15 September and the first group of islanders will move to Independent Taxation from 1 January Public briefing events Live online event If you want to know more about Independent Taxation and how it may effect you, join our line online event o n 9 November from 7pm to 8pm.

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