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Income other than from trades and professions is assessed on the basis of the actual income for the tax year, while income from trades and professions is generally assessed on a preceding year basis. The tax year is 1 January to 31 December and is referred to as the Year of Assessment.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
For further information contact Jonathan G. Hooley on Tel (indirect line): + 44 (0) 1481 721000, Tel (direct line): +44 (0) 1481 719544, Fax: +44 (0) 1481 722373.
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