United KingdomRevenue Jersey
Jersey closes 2026 joint-filing election; 2027 opens July
2026 joint-filing elections closed 31 October 2026; couples can elect for 2027 returns from July 2027 under the continuing joint-filing rules.
By Taxxa AI OyPublished 3 November 2026
Couples who wanted to keep filing one Jersey tax return for 2026 have run out of time. 2026 applications to file jointly closed on 31 October 2026GOV, and the previous apply-by wording with the digital-ID online route and the paper election form sent to PO Box 56 has been removed.
The next window is dated: couples can elect for joint filing for 2027 tax returns from July 2027GOV. Returns for 2026 are filed in 2027, and everyone is independently taxed from 1 January 2026, so a couple that missed the 2026 election files individually for 2026 and waits for the July window for the following year.
Couples need to have been in Jersey and in married or civil partnership taxation before 2022, and must not be separated or divorced. Both partners must make the election together, agree to share information so each can discuss the tax and its calculation with Revenue Jersey, and nominate one partner to file the return. That filing partner is also responsible for fines and penalties. Each partner still receives their own tax bill and pays their own bill, and once chosen joint filing continues each year unless one partner cancels it. The election form takes effect from the year of assessment 2026 and continues until cancelled, with both partners signing and using the same tax agent where an agent files the joint return.
Filing jointly also simplifies the compensatory allowance where one partner's income sits below the low-income threshold: a joint return puts both partners' information together so the allowance can be calculated, while individual filers should file at the same time because the earlier filer's assessment issues without the allowance until the second return arrives. The allowance tops up the higher earner's personal allowance toward the 2025 married or civil partnership allowance and is given automatically where due.
Legal basis: Income Tax (Amendment – Stage 2 of Independent Taxation) (Jersey) Law 2024, arts. 16AA-16AB.
Couples who missed the 2026 joint-filing election should file individually for 2026 and diary July 2027 for the 2027-return election.