Jersey, Channel Islands

From 1 January 2020, the new Revenue and Administration Law came into force in Jersey. This saw the introduction of new deadlines and a new penalty regime. The deadlines in this summary have been updated accordingly.

States members have approved the first legislative changes that will move all couples who were married prior to 1 January 2022 into independent taxation. Independent taxation will mean married couples and civil partners will file returns and be assessed to tax separately, as opposed to filing and being assessed jointly, which is the case under the current system.

It is expected that all married couples and civil partners will move to independent taxation by 1 January 2025. An irrevocable election to be taxed independently with effect from the 2024 year of assessment may be made on or before 31 July 2023.