blog.gov.je
Couples who moved from Married Taxation to Independent Taxation on 1 January 2026 can now choose to submit their tax information together using a single tax return.
Joint filing was introduced through an amendment to the Independent Taxation legislation and is designed to support couples who have been used to filing a single tax return together under the previous Married Taxation system.
What is joint filing?
It is important to understand that joint filing is not the same as joint taxation.
Joint filing allows a couple to submit their information to Revenue Jersey using a single tax return. However, each person’s information is recorded separately and each partner’s tax liability is calculated individually.
You will still receive your own tax assessment, based on your own income, allowances and circumstances.
Choosing a responsible filer
If you choose joint filing, you must agree who will act as the responsible filer.
The responsible filer:
- completes and submits the joint tax return on behalf of both partners
- is responsible for submitting the return on time
- is responsible for any penalties relating to late or inaccurate filing
Either partner can take on this role.
How to choose joint filing
To elect for joint filing:
- both partners must agree to the election
- you must decide who will be the responsible filer
- you must complete a Joint Filing election form, available online or on paper
- the election must be submitted by 30 September 2026
If you complete your tax return online, the responsible filer will access the joint return through the Government’s Digital Services platform using their Digital ID.
What happens after you elect?
Once a joint filing election has been made, it will remain in place unless it is cancelled.
Either partner can cancel the election at any time. If this happens, both partners will need to submit their own tax returns separately in future.
Who can apply?
Joint filing is available only to couples who:
- submitted a married couple’s tax return for the 2025 tax year
- were resident in Jersey and married or in a civil partnership before 31 December 2022
- moved from Married Taxation to Independent Taxation on 1 January 2026
Couples who chose to move to Independent Taxation voluntarily before 2026 are not eligible.
Find out more
If you meet the eligibility criteria and would like to submit a single tax return together, you must make a Joint Filing election by 30 September 2026.
Joint Filing election forms are available online on the new Government services website services.gov.je, Joint Filing Election, and in paper format from Revenue Jersey.
Good to know
To elect online both partners will need a Government digital ID, Yoti or JerseyMe, so we can be sure you’ve both requested joint filing. You’ll also need to log in and log out once to activate your account, before you can log in and see the form.
If you don’t have a digital ID or want to set a new one up it’s 10 minutes well spent: You’ll then have secure access to many of the new and improved forms being launched in the next few months.