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HMRC internal manual

International Manual

Double Taxation Agreements: Jersey: Income from a UK source paid to a resident of Jersey - UK personal allowances

Nationals of Jersey are entitled to ‘full British citizenship’ by virtue of the British Nationality Act 1981. As British citizens, they are entitled to UK personal allowances wherever they are resident.

Residents of Jersey are entitled to personal allowances under ITA07/S56(3)(a), whatever their nationality.