Jersey, Channel Islands

In general terms, any of the following constitute residence status for tax purposes:

• Spending a period, or periods, equal in the whole to six months on the island in any one tax year.
• Maintaining a place of abode on the island, available for use, if the individual then stays there for one night.
• Visiting the island year on year for a substantial period or periods of time. The Jersey tax authorities would normally regard average annual visits of three months as 'substantial'.

The concept of ordinarily resident is related, inter alia, to the place where the person is habitually resident.

Residency rules in Jersey are currently being reviewed, with a number of existing concessions recently legislated for and broader changes anticipated in the future.