International treaty

Jersey: tax treaties

Tax treaties and related documents between the UK and Jersey.

Documents

Details

2018 Jersey Double Taxation Agreement – in force

A new comprehensive Double Taxation Agreement and Protocol was signed in London on 2 July 2018 and entered into force on 19 December 2018.

It takes effect in Jersey and the UK from:

  • 1 February 2019 for taxes withheld at source

It takes effect in Jersey from:

  • 1 January 2019 for Income Tax

It takes effect in the UK from:

  • 6 April 2019 for Income Tax
  • 1 April 2019 for Corporation Tax

1952 Jersey-UK Double Taxation Arrangement as amended by the 2016 Protocol - in force

The 1952 Double Taxation Agreement entered into force on 24 June 1952, effective in Jersey from 1 January 1951.

The agreement is effective in the UK from:

  • 6 April 1950 for surtax
  • 1 April 1951 for profits tax
  • 6 April 2015 for Income Tax

The arrangement was amended by exchanges of letters which were signed in 1994, 2009, 2015 and 2016.

2016 Jersey-UK Protocol - in force

The 2016 Protocol was signed in London on 29 February 2016 and St Helier on 8 March 2016 and entered into force on 2 December 2016.

2015 Jersey-UK exchange of letters

The 2015 exchange of letters entered into force on 19 January 2016 and takes effect in Jersey from 1 January 2017.

The amendments take effect in the UK from:

  • 1 April 2016 for Corporation Tax
  • 6 April 2016 for Income Tax

Tax Information Exchange Agreement: exchange of information - in force

Tax Information Exchange Agreement (TIEA) and Protocol amending the 1952 Double Taxation Arrangement signed 20 January 2009, entered into force on 27 November 2009. The exchange of letters signed in London on 22 October 2013 amending the TIEA – entered into force on 28 July 2014.

Published 1 June 2016
Last updated 12 June 2019 + show all updates
  1. The '2009 Tax Information Exchange Agreement: exchange of information as amended by the 2013 Protocol – in force' document has been added to the page.
  2. The 2018 Jersey-UK Double Taxation Agreement – in force has been added and the 2018 Jersey-UK Double Taxation Agreement – not in force has been removed.
  3. The 2018 Jersey-UK Double Taxation Agreement – not in force has been updated.
  4. The 2018 Jersey and UK Double Taxation Agreement - not in force signed on 2 July 2018 been added to the page.
  5. The 2016 Jersey/UK Protocol has now entered into force and documents updated to reflect this.
  6. Added a link to the Jersey Tax Information Exchange Agreements.
  7. First published.