Jersey is another step closer to finally reforming its archaic tax rules, with changes due to come before the States Assembly for approval next month.
They would see independent taxation introduced in phases, starting from next January.
Married couples and civil partners are currently assessed together.
For married couples, the man is legally responsible. In same sex-marriages and civil partnerships, the older person in the relationship has the responsibility for getting and paying the bill.
If voted through by the States, new arrivals to the island from January 2022 will be automatically registered for independent taxation.
Both partners in a marriage or same sex civil partnership will be treated equally - completing their own return, receiving their own bill and being responsible for paying what they owe.
Married couples and civil partners will be able to choose to be taxed independently from 2023.
Couples who are already assessed separately for tax purposes can choose to make the move from the start of next year.
Treasury Minister Deputy Susie Pinel - who signalled the planned changed back in March - says she's committed to making sure no-one is worse off by the change:
“This Amendment Law is the first step to reforming our antiquated and archaic rules around tax, and ensuring that every Islander who pays into our tax system is treated equitably.
I’m committed to supporting Islanders through this change and ensuring that no-one is detrimentally affected by the move to Independent Taxation.
At this early stage, Revenue Jersey is not able to answer questions about the personal impacts of Independent Taxation.”

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