The States Assembly agreed the first law changes on 15 September 2021.
From 2022 anyone arriving in Jersey or anyone who gets married or becomes a civil partner will be independently taxed.
By 2025 all married couples and civil partners will be independently taxed. Couples will be able to optionally move to Independent Taxation for the years 2023 and 2024 if they wish.
When you are Independently taxed you will be responsible for filing your own return and paying your own bill throughout your life, whether you are single, cohabiting, in a civil partnership or married.
There could well be tax advantages or in some cases disadvantages in moving sooner rather than later. Determining whether to move sooner or later will depend on your circumstances. If you need advice on this topic then please refer to Giles Morison.