Tax liability of consultants (FOI)

Request

Consultant`s Fees. Are consultants liable to Jersey income tax on fees earned in Jersey?

Response

Any individual who is fully resident in Jersey for tax purposes, is liable to tax on consultancy fees earned in Jersey.

There is specific guidance on the government website for consultants who reside overseas and are here for a short period of time at:

Residency for Jersey income tax 

This guidance shows that there are several key factors that must be considered in order to determine the consultant’s liability to Jersey tax. This includes, but is not limited to, establishing the individual’s residency for Jersey tax purposes.