An outline of how a shareholder calculates a tax credit on his personal income tax return with examples
Technical information detailing the rule regarding the assessment of deemed dividends in an estate with two examples
Technical information detailing the rule regarding the assessment of attributed relevant profits in an estate with three examples
Technical information detailing two concessions available to an investment company which has a financial year end other than 31 December
Technical information outlining the basis of assessment of Jersey rents and property development profits
Technical information detailing the shareholder taxation provisions of individuals deemed to jointly own shares in a company
Technical notes on the repeal of the deemed distribution and attribution provisions
Learn more about the comptroller's statement of practice in relation to Article 81O(4)
Find out if accounts are required to be submitted with your personal tax return