Deadline reminder for voluntary independent taxation

Married and civil partnership taxpayers have until Friday, 29 July if they want to elect to move to Independent Taxation from 2023.

Under Independent Taxation all islanders will be responsible for filing their own tax return and receiving and paying their own bill, whether they are single, co-habiting in a civil partnership or married.

The States Assembly agreed the first law changes last September, which included the provision that taxpayers could move to Independent Taxation voluntarily, before it becomes compulsory by 2025. 

Taxpayers can elect for Independent Taxation by completing this online form. More information about Independent Taxation and access to an online calculator is available. 

Richard Summersgill, Comptroller of Revenue, said: “We’ve already had more than 250 customers elect to move to Independent Taxation from the start of next year and we’re keen that anyone thinking of making the move is aware that the deadline is fast approaching.”

Further legislation, to introduce a compensatory allowance for those who would be worse off by moving to Independent Taxation and to make the move mandatory by 2025, will be lodged with the States Assembly later this year.