Jersey non-resident spouses must file separately from 2026

From the 2026 year of assessment everyone is taxed independentlyGOV, and the 2026 tax return will be completed in 2027. Spouses who previously completed a single non-resident tax return for both of themGOV must each complete their own return where both have Jersey taxable income to reportGOV. Where one of them has no Jersey taxable income, they should let Revenue Jersey know rather than fileGOV. Compensatory allowance is not available to non-residents.

A person who is non-resident in Jersey pays tax on Jersey incomeGOV at the standard rate of 20%GOV and pays no tax on foreign incomeGOV. Non-resident relief remains available: a claimant ticks the box on the return, reports worldwide income not already declared on the non-resident return using the non-resident relief claim form, and attaches a copy of the home-country tax calculation or other evidence of having met tax obligations there. Where total worldwide income falls below the relevant Jersey exemption threshold the Jersey rate is 0% under low worldwide income relief, and reduced-rate relief may cut the rate on Jersey-source income below 20% where worldwide income exceeds the threshold.

There is not an online tax return for non-residents. Someone who previously filed normal personal tax returns online or on paper must request a non-resident return, or print a blank non-resident return and personalise it with name, address, tax identification number and year of assessment. The return opens with personal information, including dates of overnight stays on the island and the address of any accommodation available for use.

Employment or office exercised in Jersey covers gross Jersey salary, Jersey fees and profit from Jersey employment or office, including wages, directors' fees, commission, bonuses, shift and overtime pay, tips and every other form of remuneration, with taxable benefits in kind entered at gross value so Revenue Jersey can apply the £250 exemption. Self-employment means profit or loss from Jersey trading with accounts or a profit-and-loss statement attached. Jersey pensions are reported in full unless exempted under the Income Tax (Jersey) Law or an international agreement, with evidence attached where Jersey tax was deducted; a Jersey Social Security old-age pension is left out because it is exempt for non-residents. Other Jersey income, rents and property receipts are declared with the property address and gross rents, claiming management expenses, property insurance, repairs and renewals and loan interest for purchase or extension, but not pre-letting expenses, capital expenditure or rates. Self-employment and property records must be kept for 7 years.

Advisers with non-resident clients, notably spouses who previously filed one joint Jersey non-resident return, should therefore identify each spouse with Jersey taxable income and put each on a separate non-resident return for 2026. The position reflects the Income Tax (Jersey) Law reporting framework for non-residents as applied through Revenue Jersey's Independent Taxation and non-resident relief guidance.