The following table summarises the exposure to Jersey tax of those deemed not resident (6.2).
| Taxpayer | Exposure to Jersey tax |
| Employee or self-employed | Liable on income arising in Jersey, but double tax agreements (DTA's) may have an effect (6.2). |
| Consultant paid directly by Jersey entity | Liable on income arising in Jersey, but DTA's may have an effect. |
| Consultant works for UK ISV and payments are made direct to UK ISV | The ISV will not be liable to Jersey tax assuming that the company is managed and controlled in |
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