Saint Helena island ordinary personal income tax reference checked for 2026. Covers the April-to-March tax year, personal allowance, statutory monthly eligibility, ordinary chargeable-income bands and worked annual examples. Distinguishes the rejected 2026 allowance proposal from enacted law and separates employee refund returns from business and property filing duties. Uses the Income Tax Ordinance and the government’s 2026 filing reminder. Excludes mixed preferential business income, dividend calculations, gains, pension allowance calculations and overseas tax credits. Does not apply to Ascension or Tristan da Cunha. Later-instrument reconciliation and independent accountant review remain outstanding.
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Accountant-authored. Written and published by Ryan Duguid, an accountant approved on OpenAccountants. Their licence number is not on file. Their registration is in Australia; this skill covers SH. General reference material, not advice on your specific facts; don't file, pay, or take a position on it without a professional reviewing your situation.
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| Ordinary taxable income | Personal 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 |
This Guide concerns ordinary income of individuals on Saint Helena island, not Ascension or Tristan da Cunha. The statutory tax year runs from 1 April to 31 March. Section 10(1) sets a £7,000 annual personal allowance. Section 10(3) allows one twelfth for each month of residence, or, for a non-resident receiving income from employment derived in Saint Helena, for each month receiving that employment income. Do not grant a full year merely because the person meets a residence test at some point. Income Tax Ordinance, sections 2 and 10.
The government reports that the 2026 Income Tax Amendment Bill did not pass. The proposed £7,150 allowance is therefore not the enacted replacement used here. The published bill PDF has uncompleted execution fields despite its filename. Government announcement.
For ordinary chargeable income, Schedule 1 paragraph 1(1)(a)(ii) sets 26% on the first £18,000 and 31% on the excess. The bands apply after relevant deductions and allowances. Section 7 floors chargeable income at nil. Statute; current tax-office rates.
Assume twelve months of allowance entitlement, ordinary taxable income only, no further deduction, pension allowance, credit or relief:
| Ordinary taxable income | Personal 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 |
At £30,000, tax is £18,000 × 26% plus £5,000 × 31%. For a separately established six qualifying months, the personal allowance is £7,000 × 6/12 = £3,500. On £10,000 ordinary taxable income and those assumptions, chargeable income is £6,500 and tax £1,690. These are annual liability examples, not payroll table instructions.
Section 38 removes the ordinary annual-return requirement where the only taxable income is employment income and PAYE has been correctly deducted and paid. The Commissioner retains powers to require a return under section 37. An employee filing solely for excess PAYE has the section 39(1)(a) deadline of three months from receipt of the deduction certificate; the ordinary other-person deadline is three months after tax-year or approved accounting-period end. Departure rules are separate. Sections 37–39.
For the year 1 April 2025 to 31 March 2026, the 11 June 2026 official reminder states 30 June 2026 for self-employment, business, property and capital-gain/loss returns and 31 July 2026 for employees claiming PAYE refunds. Those are the dates for that completed year, not the return dates for income earned in 2026/27.
Schedule 1 has separate rules for dividends, gains and specified production activities. Mixed ordinary and preferential business income is subject to paragraph 1(3), including allocation of common deductions and the band interaction. Do not grant two independent £18,000 lower bands. Pension allowance limits, special exemptions, investment credits and cross-border relief require a separate calculation. Sections 7–11 and Schedule 1.
Checked 22 October 2026 against the official Income Tax Ordinance consolidation authoritative at 1 October 2021 and the additional sources linked above. The Gazette index was searched for later income-tax instruments; its Ascension rate orders do not apply to Saint Helena island. A complete audit of later resolutions and instruments and independent accountant review remain outstanding. This is a source-cited draft, not comprehensive coverage of the SH territory code or accountant attestation.
Contributed by Ryan Duguid.
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