Jersey specifies fresh authority for a partner’s personal tax affairs

Revenue Jersey says a new letter of authority is needed to discuss all of a spouse’s or partner’s personal tax affairs under Independent Taxation. Its guidance now expressly describes that scope and links an authority form covering discussion of all the taxpayer’s personal income tax information with Revenue Jersey staff.

The distinction matters for couples whose previous arrangements allowed one partner to speak on the other’s behalf. The guidance says existing letters of authority for a spouse or civil partner will no longer be in forceGOV, while court-appointed powers of attorney remainGOV. Its data-privacy section says permission to discuss the former primary taxpayer’s tax is automatically cancelled when the couple moves to Independent Taxation.

Both the taxpayer and the person authorised are identified on the form by first name and surnameGOV, plus a Tax Identification Number (TIN) or Social Security Number (JY)GOV. The taxpayer must sign, print their name and date the formGOV, then return it to Revenue Jersey, PO Box 56, St Helier, Jersey, JE4 8PFGOV. The authority remains in place until the taxpayer cancels itGOV.

Tax-agent appointments require a separate check. Where an agent previously handled the couple’s tax, the existing ‘all communications’ authority continues for the primary taxpayer only. Revenue Jersey says a person appointing an agent for their independently taxed affairs will be asked to sign an ‘all communications’ authority so the agent can communicate directly with the department.

A spouse or partner does not have to appoint an agent simply because the other partner has oneGOV, and the two need not choose the same agentGOV. However, both must appoint the same agent if they want that agent to file their returns together using the joint-filing optionGOV.

Revenue Jersey states that everyone is independently taxed from 1 January 2026GOV, with the 2026 return filed in 2027GOV. The statutory transition is set out in the Income Tax (Amendment – Stage 2 of Independent Taxation) (Jersey) Law 2024Jerseylaw, including Article 18 and Schedule 1’s transitional provisions for 2025.