ARTICLE
26 March 1999

Taxation In Jersey - Assessment of Tax

K
KPMG

Contributor

Jersey Intellectual Property

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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