Tax and your pension income: living abroad

Tax agreements and pension income

We have agreements with a number of countries to only tax pension income in the country you're resident in.

This will apply if you either:

receive a Jersey pension income and live abroad
live in Jersey and receive a pension from abroad

Living abroad and receiving a Jersey pension

You may be entitled to have your Jersey pension income exempted from tax in Jersey if you're resident and registered for tax in the following countries.

Country	Date of the agreement
Australia	5 January 2010
Cyprus	17 February 2017
Estonia	1 January 2013
France	11 October 2010
Germany	29 August 2014
Hong Kong China	3 July 2013
Ireland (Republic of)	5 May 2010
Japan	30 August 2013
Liechtenstein	21 December 2018
Luxembourg	5 August 2014
Malta	19 July 2010
New Zealand	27 October 2010
Poland	1 December 2012
Qatar	22 November 2012
Rwanda	27 June 2016
Seychelles	5 January 2017
Singapore	1 January 2014
United Arab Emirates	15 February 2017
United Kingdom	19 December 2018

I am an overseas resident receiving a Jersey pension

If we have an agreement, you'll need to complete a form to exempt your pension from Jersey tax.

You must ensure that the form is authorised by your local tax office before it is returned to us.

Exempt your Jersey pension from tax in Jersey (form PR1)

Notes to help you complete form PR1

Exempt your Jersey pension from tax in Jersey (French version form PR1)

Once the form has been certified, the tax authorities in your country of residence will either send the form direct to us or return it to you for onward submission.

If you need to add additional information, attach a signed statement to the form.

If your claim is accepted, we'll contact your pension provider to tell them to pay your pension without deduction of Jersey income tax.

If you've already had Jersey income tax deducted in the calendar year of submission of this form and you want to claim a repayment, ensure that you enclose the Jersey tax deduction certificates for the relevant period.

If the completed form is not returned to us, or should your pension be one which is not covered by an agreement, no changes can be made and you'll continue to be liable to Jersey income tax.

I am a Jersey resident in receipt of an overseas pension

You'll need to make a claim to the tax office of the country in which your pension is paid. We cannot do this on your behalf.

We can certify your claim to confirm that you're declaring the pension income to us once the required form has been completed.

There is no tax agreement that exempts my income

If you're resident in a country which does not have an agreement with Jersey, you will need to get advice from your local authority about how they'll treat your income and what type of tax relief is available.

I do not have enough income to pay tax

In order for you to claim this exemption you must be a registered taxpayer, (ie have a tax code or tax identification number). You can be non-liable for tax purposes but still have a tax record. Your local tax office should be able to certify the form.