Married people’s taxation – a new principle of presumed consent

20 November 2018

​The Minister and Assistant Minister for Treasury and Resources, Deputies Susie Pinel and Lindsay Ash, are proposing an important change in the 2019 Budget, which would introduce a new principle of presumed consent for married women in relation to their tax affairs. 

The proposed change means that the Taxes Office would presume that a husband has consented to the discussion of the couple’s personal tax affairs with his wife, unless he has explicitly informed the Taxes Office to the contrary (this does not include couples who are divorced/separated or have opted for separate assessments). This change will also apply to both same-sex marriages and civil partnerships.  

This presumed consent has been lodged as part of the 2019 Budget and, if passed by the States Assembly, will apply from 1 January 2019 and would cover the couple’s tax returns, effective rates and other matters relating to the 2017 year of assessment and onwards. 

This proposed change forms part of a wider reform of personal income tax. In coming weeks, the States of Jersey will launch an extensive island-wide consultation, via a telephone and online survey, to obtain public feedback on the current personal tax regime.

On this change, Assistant Minister, Deputy Lindsay Ash said: “The Minister and I have listened to feedback from islanders and recognise that the current rules around ‘opt in’ are completely outdated in a modern society. If passed by the States Assembly, this change marks a significant first step towards a fundamental reform of personal income tax. This is just a starting point and we hope that the results of the wider consultation will help shape a fairer and clearer personal tax regime for the future.”

More information about the public consultation will be made available in the coming weeks.