Sh Personal Income Tax

---
name: sh-personal-income-tax
description: "Saint Helena island personal income tax for tax year 2026 (1 April 2026 to 31 March 2027). Covers the £7,000 personal allowance, the 26% and 31% bands, the 21% and 26% production rates, dividends, capital gains, pension allowance, who must file, the P50 individual return, instalments and penalties. Records that the 2026 bill for a £7,150 allowance did not pass. Use for income tax, tax-free allowance, self-employed or refund questions on St Helena. Does not apply to Ascension or Tristan da Cunha."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/sh-personal-income-tax"
  jurisdiction: "SH"
  tax_year: "2026"
  last_updated: "2026-11-01"
---

# Saint Helena island: personal income tax v0.3

> **General reference only.** This skill is general tax reference material for AI-assisted workflows. It has not been reviewed for any specific person's facts. It covers Saint Helena island only, not Ascension or Tristan da Cunha, which have separate laws.

## Who this applies to

Individuals with income earned, accrued or derived in or from Saint Helena: employees, the self-employed, landlords and pensioners. The tax year runs 1 April to 31 March. For residence tests see [individual tax residence](sh-individual-tax-residence.md); for employers see [PAYE](sh-paye-compliance.md).

## Rates, bands and thresholds

| Item | Figure and conditions | Tax year | Official URL |
|---|---|---|---|
| Personal allowance | £7,000 a year; 1/12 for each month resident, or for a non-resident with Saint Helena employment income, each month receiving it (s.10(1), (3)). The 2026 bill for £7,150 was not passed on 23 March 2026 | 2026 | https://www.sainthelena.gov.sh/documents/Income-Tax-Ord-Updated-011021 |
| Ordinary income, first band | 26% on the first £18,000 of chargeable income (Schedule 1 para 1(1)(a)(ii)(aa)) | 2026 | same |
| Ordinary income, remainder | 31% (para 1(1)(a)(ii)(bb)) | 2026 | same |
| Qualifying production income | 21% on the first £18,000 and 26% on the remainder, for income from the listed primary production activities (para 1(1)(e)). Listed activities are in the [company skill](sh-company-income-tax.md) | 2026 | same |
| Dividends | 8% on the amount within A = (B - C) - £18,000 if total chargeable income excluding gains exceeds £18,000; 0% otherwise (para 1(1)(b), (2)) | 2026 | same |
| Capital gains | 10% (para 1(1)(c)) | 2026 | same |
| Withholding income | 10% final tax on bank-deposit interest, when correctly deducted (ss.25 to 27) | 2026 | same |
| Pension allowance | Contributions to an approved fund, up to the lesser of £20,000 and 30% of employment income less employer contributions (s.10(2)) | 2026 | same |
| Instalments threshold | £50,000 previous-year taxable income from business or property other than interest; below that, no instalments (s.45(2)) | 2026 | same |
| Registration threshold | Activity with gross annual income under £20,000 is outside registration (s.36) | 2026 | same |

## The base

Chargeable income is taxable income less deductions, then allowances, floored at nil (s.7). The bands apply after deductions and allowances. Allowances come first off income other than dividends and gains, then dividends, then gains (s.7(2)). Do not grant a full year of allowance merely because the person meets a residence test at some point.

Mixed ordinary and production income: common deductions are apportioned, allowances come first off ordinary income, and if total chargeable income exceeds £18,000 the first ordinary band is reduced by the production income (Schedule 1 para 1(3)). Do not grant two independent £18,000 lower bands.

## Deadlines and filing

Who files. If your only taxable income is employment income and PAYE was correctly deducted and paid, no return is required (s.38), unless the Commissioner asks for one (s.37(2)). A return is required for self-employment, business, property or capital gains or losses, for untaxed income, or to claim a PAYE refund (Tax Guide 3).

Dates. For 1 April 2025 to 31 March 2026: 30 June 2026 for self-employment, business, property and capital gains or losses; 31 July 2026 for employees claiming a PAYE refund (official reminder). For income earned in 2026/27 the equivalents are 30 June 2027 and three months from receipt of the certificate (normally 31 July 2027). A refund claim made after three months is lost, and the deducted tax is treated as correct (s.39(2)). Tax falls due three months after the return date, normally 30 September (s.43). If you leave permanently, or will not return before the due date without arrangements, file at least 14 days before departure (s.37(3)).

How to file:
1. Collect your P5 or P60 certificate from each employer, and business or rental records.
2. Download the Individual Income Tax Return (P50 IND) from the Relevant Forms section of the [Income Tax page](https://www.sainthelena.gov.sh/public-services/income-tax/).
3. Enter income, deductions and allowances. The return self-assesses the tax.
4. Deliver it to the Income Tax Office, 1st Floor, Post Office Building, Jamestown. For help contact Norma Thomas or Pamela Joshua on 25880 (official reminder).
5. Pay any balance by the due date. A refund or balance follows from the return; enquiries come later (Tax Guide 3).

Extensions: a business or self-employed person may apply in writing before the due date (s.39(3)). This does not move payment (s.43(2)). There is no extension for an employee refund return. Partners each report their share, and the partnership files its own return (Tax Guide 3). Voluntary prepayments are allowed (Tax Guide 3). Instalments follow the rules in the [company skill](sh-company-income-tax.md), at 15 days after months 3, 6, 9 and 12.

Allowance through PAYE: employees receive it through their tax code; the self-employed claim it on the return (Tax Guide 12).

## Penalties and interest

Late return: £100 plus £10 for each complete month (s.66). Late payment: 10% plus 1% a month after the first month (s.67), which the Commissioner may remit (s.67(4)). False statement: 75% if knowing or reckless, 20% otherwise (s.68). No s.68(2)(b) penalty if the person could not reasonably have known, or took a reasonably arguable position (s.68(4)).

## Cross-border points

A non-resident is taxed on Saint Helena income, and gets the monthly allowance only on Saint Helena employment income (s.10(3)(b)). Tax Guides 1 and 12 say non-residents get no allowance; the statute wins. See [cross-border points](sh-cross-border.md).

## Two worked examples that recompute

Assume twelve months of allowance, ordinary income only and no other relief.

| Ordinary taxable income | Allowance used | Chargeable income | Annual tax |
|---:|---:|---:|---:|
| £6,000 | £6,000 | £0 | £0 |
| £7,000 | £7,000 | £0 | £0 |
| £20,000 | £7,000 | £13,000 | £3,380 |
| £25,000 | £7,000 | £18,000 | £4,680 |
| £30,000 | £7,000 | £23,000 | £6,230 |

Example 1: £30,000.

```oa-check
name: Annual tax
inputs:
  income: 30000
  allowance: 7000
  band: 18000
steps:
  - chargeable: income - allowance
  - tax: band * 0.26 + (chargeable - band) * 0.31
expected:
  chargeable: 23000.00
  tax: 6230.00
```

Example 2: six qualifying months on £10,000. These are annual liability examples, not payroll table instructions.

```oa-check
name: Part-year allowance
inputs:
  income: 10000
  allowance: 7000
  months: 6
steps:
  - part: allowance * months / 12
  - tax: (income - part) * 0.26
expected:
  part: 3500.00
  tax: 1690.00
```

## Ask the client first

- Income types: employment, business, property, dividends, gains?
- Months resident in the tax year?
- Is PAYE correct, and is there a P5 or P60?
- Approved pension contributions, and employer contributions?
- Any income from a listed production activity?
- Leaving the island?

## Sources

| Source | URL | Read on |
|---|---|---|
| Income Tax Ordinance 2012 and Income Tax Regulations 2012, consolidation authoritative at 1 October 2021, read for the sections and regulations cited | https://www.sainthelena.gov.sh/documents/Income-Tax-Ord-Updated-011021 | 2026-11-01 |
| Income Tax Office page (rates, key dates, forms), read in full | https://www.sainthelena.gov.sh/public-services/income-tax/ | 2026-11-01 |
| Reminder: Filing of Tax Returns, tax year 1 April 2025 to 31 March 2026, read in full | https://www.sainthelena.gov.sh/reminder-filing-of-tax-returns/ | 2026-11-01 |
| Tax Guide 3, Self Assessment (April 2024), read in full | https://www.sainthelena.gov.sh/documents/Tax-Guide-No.-3-Guide-to-Self-Assessment-fiing-your-Return-and-Paying-Your-income-Tax | 2026-11-01 |
| Tax Guide 12, Questions on Taxes and Allowances (April 2024), read in full | https://www.sainthelena.gov.sh/documents/Tax-Guide-No.-12-Questions-on-Taxes-Allowances-on-St-Helena | 2026-11-01 |
| Tax Guide 1, Residency in St Helena, read for the residence tests and allowance | https://www.sainthelena.gov.sh/documents/Tax-Guide-No.-1-Residency-in-St-Helena | 2026-11-01 |
| Income Tax (Amendment) Ordinance 2026, unexecuted bill, read in full | https://www.sainthelena.gov.sh/app/uploads/2026/03/20260303_Income-Tax-Amendment-Ordinance-2026_FINAL.pdf | 2026-11-01 |
| Government press releases, listing page 15 (23 March 2026 bill outcome; ExCo diesel item), read for the items cited; the listing page moves as new items appear | https://www.sainthelena.gov.sh/category/press-releases/page/15/ | 2026-11-01 |
| Government press releases, listing page 17 (ExCo Memo 05/2026), read for the item cited; the listing page moves as new items appear | https://www.sainthelena.gov.sh/category/press-releases/page/17/ | 2026-11-01 |

Not yet confirmed: Any instrument after the 1 October 2021 consolidation: the Laws index, press pages and 2026 Income Tax Office page show no enacted change to these rates, and a full Gazette audit was not done. Whether the allowance was raised by Legislative Council resolution after 23 March 2026 for later years: none found. Pension allowance limit for the self-employed. Exempt income prescribed by regulation. Special exemptions, investment credits and overseas credit computations.

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-11-01. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `sh-personal-income-tax` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/sh-personal-income-tax. If neither is available, confirm every figure against the official source pages cited above before relying on it.