10.03 – Tax Residence in the Isle of Man, Guernsey, Jersey and Gibraltar

Whether an individual is tax resident in either the Isle of Man, Guernsey, Jersey or Gibraltar will depend on the domestic law in each of these places. The laws vary, but if an individual lives anywhere for more than six months of the year, then they are likely to be a tax resident (three months for Guernsey).

In ALL cases, if an individual has a substantive connection to any country or jurisdiction, then they should refer to the domestic legislation before determining whether or not they are tax resident there.

If an individual has ties to more than one country or jurisdiction, then it is possible that the individual may be ‘dual resident’.

Isle of Man

Practice Note (PN 144-07)

Guernsey

Section 3 of the Income Tax (Guernsey) Law, 1975.

Section 3(1) of Part 1 of Chapter 1 – page 21

Jersey

http://www.gov.je/TaxesMoney/IncomeTax/Individuals/IncomeTaxCircumstances/Pages/Residency.aspx

Gibraltar

https://www.gibraltar.gov.gi/taxation#residence