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HMRC internal manual

Double Taxation Relief Manual

Double Taxation Relief Manual: Guidance by country: Jersey: Admissible Taxes

  1. Admissible for credit under the agreement

Income tax (other than income tax on dividends and debenture interest).

  1. Admissible for unilateral relief

Jersey tax on debenture interest and (subject to DT10755) on dividends

i) whether the income arises in Jersey or elsewhere (see INTM161120 sub-head (a), and  

ii) if the claimant is resident either in the United Kingdom or in Jersey (see INTM161200 sub-head (a).  

It follows that a person resident in Jersey who receives dividends or debenture interest from a United Kingdom company is entitled to credit for the Jersey tax on that income against the United Kingdom tax on it. Such a person, if an individual, will be entitled to personal allowances under section 56 ITA 2007 and his claim to credit is dealt with by the individual’s appropriate tax office, normally at the same time as his personal allowances claim.