Details of the basis of taxation of individuals are covered in chapter 8. In Jersey the employer has no responsibility for the payment of tax by its employees since the employees make their own tax returns and are assessed annually. Professional advisers may be useful in assisting non Jersey staff in making their returns of taxable income and claims for allowances and relief.

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.