Income Tax Office

This link takes you to the main 20% means 20% page from where you can view all related publications, including a 'Model' showing how the changes may affect you.

Here you can view the Rates of Tax and Personal Reliefs for 2007 and earlier years back to 2000. Allowances for 2008 can be also be viewed.

Each year, the Income Tax Office publishes Annual Reports, these reports include key performance results, statistics and the changes introduced during that year - you can view these Reports here.

This link opens our 'Average Exchange Rates' main page from where you can select and view rates from the years listed.

Legislation to tax 'Benefits in Kind' was introduced by the States in January 2004. General information, and details on how Employers can make their return can be found here.

Topics covered include International Financial Reporting Standards - EU Code of Conduct for Business Taxation and Revenue Recognition in Service Contracts

The Income Tax Office annual Business Plans are available to be viewed here.

Information and options available to Employers and their Agents for making monthly ITIS returns including the free 'Employers Returns System' CD can be found here.

Jersey has entered into bilateral agreements with all European Union countries to deduct tax (known as a retention tax) from the interest payments made to people resident in an EU member states - The available options for providing this information can be found here.

in May 2008, the States introduced a Goods and Services Tax (GST). Full details and all published information can be found here.

This link takes you to our Guidelines & Practice Notes homepage where you can find general advice and information on a wide range of taxation issues.

Here you can view the 'Income Tax (Jersey) Law 1961' and the latest Amendments. Double Taxation agreements currently in place are also listed.

Information for Employers and Agents making monthly returns - how to submit returns electronically using our free software and answeres to FAQs for seasonal workers (also in Polish and Portuguese) can be found here.

The Taxation (Land Transactions )(Jersey) Law 200- was passed by the States Assembly recently. This legislation does not become law until it has been enacted by the Royal Court and notice will be published in the Gazette of the Jersey Evening Post at that time.

The latest topics to be published on the Income Tax website

As from 1 January 2009, the way in which Non Resident Landlords are taxed is to alter. Details, and example Registration and Return Forms can be viewed here.

Reports and publications from all areas of Income Tax and easy access to reports archive.

From time to time, States Members pose questions to the Minister for Treasury and Resources on Income Tax related issues, you can view the Members questions and the Minister's response here.

Here you can view all the Income tax Office information and publications relating to Superannuation Funds and Pension Schemes

Here you can view TIEA Agreements in existence between foreign governments and the States of Jersey.

From 2009, the States are to implement a 'zero/ten' tax system for companies, related documents including Shareholder Excel Models can be viewed here.