Commentary

6.4 Outbound employees assigned abroad

Jamaica
Jamaica | Commentary

6.4 Outbound employees assigned abroad

Jamaica | Commentary

6.4     Outbound employees assigned abroad

Temporarily abroad

The (unconsolidated) Income Tax Act, section 28 states that Jamaicans who live temporarily abroad and maintain a home in Jamaica, are deemed resident in Jamaica. See 1.1 for more on residence. Therefore, careful tax planning is required to ensure that tax residence is broken.

Leaving mid-year

An employee who has been taxed as a resident person in Jamaica may find that they are owed a refund of tax if they leave Jamaica mid-year and become non-resident. This is because PAYE is operated on a cumulative basis (2.1). The individual

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