Jersey joint-filing election closed; next window opens 1 August 2027

Revenue Jersey has closed the joint-filing election window under Independent TaxationGOV: the 30 September 2026 deadline for electing to continue filing a joint return has passed, and the guidance now states that eligible couples can next elect from 1 August 2027GOV. The detailed online and paper election instructions that applied before the deadline have been removed from the pageGOV.

The change matters for married couples and civil partners who were in married or civil-partnership taxation before 2022 and filed a joint 2025 return. Everyone is independently taxed from 1 January 2026, with the 2026 return filed in 2027. Couples that made the election in time file one return as a couple from the 2026 year of assessment onwards; couples that missed it file individually unless and until a later election takes effect.

Joint filing, once elected, continues each year until either partner cancels it. The standing conditions remain: the couple must not be separated or divorced, both partners must make the election, both must agree to share their information so each can discuss the tax calculation with Revenue Jersey, and they must nominate one partner to file the return — that partner also bears responsibility for fines and penalties. Each partner still receives their own tax bill and pays it personally, and couples using a tax agent for a joint return must both appoint the same agent.

Couples needing in-person help can use the tax calculator, the enquiry form for child-allowance splits, and the published guides and checklists instead of the helpdesk sessions. The rest of the preparation guidance is unchanged, including the compensatory allowance mechanics: where one partner's income is below the low-income threshold, joint filing keeps both partners' information together so the allowance can be calculated, while individual filers should file at the same time so the earlier filer's assessment can be recalculated once the second return arrives.

Source: Revenue Jersey Independent Taxation guidance; the Joint Tax Return Election form takes effect from the 2026 year of assessment.