22 May 2023
Information about residency for Jersey income tax including short term contracts, available accommodation, leaving Jersey and returning to Jersey can be accessed here.
Even though Jersey is generally considered to be part of the UK, it is important to bear in mind that it is self-governing and has its own tax and social security laws. This has an impact on payroll and therefore needs to be handled differently from payrolls based in the UK.
Most people who live, work and spend all their time in Jersey, except for short visits abroad on business or holiday, are resident and ordinarily resident in Jersey for tax. This means that tax must be paid on all income from both Jersey and non-Jersey sources. The information available, will help determine if tax residency is different to this particular position.
There are three types of residency status that can apply to an individual. These are:
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resident and ordinarily resident
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resident but not ordinarily resident
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non-resident.
In addition, residency status for the purposes of income tax depends on:
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the length of the visit
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the frequency of the visits
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availability of accommodation in Jersey.
Payroll professionals can enrol onto the CIPP’s interactive e-learning training course, designed specifically to show how to process a payroll for Jersey. Register by clicking here.
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