Temporarily abroad
The income of individuals ordinary resident (6.2) in Jersey with occasional residence elsewhere will be taxed in Jersey (Income Tax (Jersey) Law 1961, Art 126).
Leaving Jersey for longer periods
In the year an individual leaves Jersey the individual will be treated as resident and ordinarily resident (6.2) up to the departure date.
If the individual is absent from Jersey for a full year or longer then their Jersey tax residence will take in to account the factors noted in 6.2 such as their visits to Jersey, and the availability or otherwise of accommodation for the individual in Jersey. If available accommodation in Jersey is retained and used by the individual for any length of time then the individual will be treated as resident in that year. (Residency for Jersey income tax (gov.je).)
The
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Web page updated on 17 Mar 2025 15:09