Clear, timely, and proactive support for your Jersey personal tax obligations.

Under the Income Tax (Jersey) Law 1961, all individuals who are resident in Jersey, or have income arising in the Island, may be required to file an annual personal tax return.

Our Expertise

At BCR, our team of experts provide assistance with personal tax compliance for Jersey resident individuals. From simple salary-only returns to complex multi-jurisdictional income declarations, our team ensures your affairs are accurately reported, fully compliant, and optimised for peace of mind.

Our Approach

Tax shouldn’t be stressful and with the right support, it doesn’t have to be. We guide you through every stage of the process, acting as your trusted advisor and first point of contact for all Jersey personal tax matters.

Who Needs to File a Jersey Personal Tax Return

Anyone who is resident in Jersey, or who receives income from sources in the Island, may be required to file an annual personal tax return. This includes:

• Jersey residents in full-time or part-time employment.
• Self-employed individuals and sole traders.
• Property owners (including landlords).
• Beneficiaries of Jersey or foreign trusts.
• Individuals with income from investments, pensions, or foreign sources.
• Returning residents and non-doms electing for Jersey tax residency.

Filing obligations apply whether you owe tax or not. We ensure your return is complete, timely, and compliant, and that you meet all legal duties under Jersey law.

What Needs to Be Reported

Jersey personal tax returns typically include the following income streams:

• Employment income – Including salaries, bonuses, and benefits in kind.
• Investment income – Dividends, interest, and distributions.
• Rental income – Net of allowable expenses.
• Self-employed income – Supported by accounts and records.
• Foreign income – If you are Jersey-resident or partially resident.
• Pension income – Including annuities and retirement lump sums.
• Trust distributions – Subject to attribution and reporting rules.

We also assist clients with reporting capital items (e.g. gains from property disposals), even though Jersey does not impose a capital gains tax.

Filing Deadlines and Payment Dates

The standard tax year in Jersey runs from 1 January to 31 December. Key deadlines include

• 31 May – Filing deadline for paper returns.
• 31 July – Filing deadline for online and trust paper personal tax returns.
• 30 November – Payment deadline for tax balances owed for the previous year.

Late filing or payment can result in penalties and interest, and potentially additional scrutiny. We ensure all deadlines are managed in good time, avoiding unnecessary stress or cost.

Common Issues We Resolve

Many clients come to us for help with:

• Missed returns or historical filing gaps.
• Errors in reported income.
• Unexpected assessments or underpayments.
• Clarifying tax status after returning to Jersey.
• Transitioning from UK or international regimes to Jersey compliance.
• Attribution issues involving offshore trusts or structures.

We take a pragmatic approach, resolving the issue with minimal disruption and helping you regain control.

Understanding Residency and Domicile

Jersey's tax system is residence-based. You may be considered resident, non-resident, or part-year resident depending on time spent in the Island and other links.

We advise on:

• Jersey tax residency status.
• How global income is treated under Jersey law.
• Implications for UK domiciled or non-domiciled individuals.
• Double taxation relief (where applicable).

Our team frequently works with clients relocating to Jersey or navigating mixed residency, helping them avoid double reporting and unexpected liabilities

Our Services

Our service goes beyond simple form-filling and we help clients:

• Understand their rights and responsibilities.
• Meet their obligations accurately and on time.
• Prepare for audits or information requests.
• Respond confidently to Revenue Jersey communications.
• Optimise their tax profile within the law.

Tax doesn’t need to be a worry, with the right support, it becomes part of a smart, structured financial plan.

When considering a distribution from a Jersey company to a Jersey resident shareholder, it is critical to navigate the complex tax rules surrounding "specified profits". We can provide expert advice to help you determine which profits are subject to tax, ensuring an accurate calculation of the specified profit pool based on accumulated, tax-adjusted profits. Our services help simplify this complex process, ensuring compliance while optimising the tax efficiency of your distribution strategy under Jersey's tax legislation.

Our Values in Action

Excellence: We deliver expert, accurate, and timely tax compliance that reflects the highest professional standards.
Delivery: From initial consultation to final submission, we ensure every step of your tax return is managed efficiently and without delay.
Respect: We handle every client’s situation with discretion, empathy, and a commitment to clear, honest communication.
Elegance: Our service is seamless, thoughtful, and refined, removing complexity so you can focus on what matters.

Why BCR Pro

We combine deep local expertise with a personal, end-to-end approach to Jersey tax compliance, ensuring your affairs are accurate, timely, and stress-free.

Whether your return is straightforward or complex, we provide clear, practical support you can trust at every stage.