Introduction of the CARF Regulations and changes to the CRS and FATCA Regulations

About the consultation

We want your views on the implementation of: 

• ​the Organisation for Economic Cooperation and Development (OECD)'s new tax transparency standard
• the Crypto-Asset Reporting Framework (CARF)
• amendments to the existing standard, the Common Reporting Standard (CRS)
  

We also want feedback regarding proposed amendments to the administration of the CARF, CRS and FATCA regimes in Jersey law (collectively referred to as Automatic Exchange of Information or AEOI).

The proposals are intended to:

• ​​ensure that Jersey complies with international standards by implementing the CARF and the amended CRS in line with international expectations
• ensure Jersey's legal framework for the administration of Automatic Exchange of Information  remains effective and efficient
  

The responses to the consultation will inform measures which will be considered by the States Assembly in Autumn 2025.

AEOI Consultation Paper​​

How to submit comments to the consultation

You can respond to the questions asked in the consultation paper by:

• email to tax.policy@gov.je, with the subject heading AEOI Consultation
• post to Tax Policy Unit, AEOI Consultation, Union Street, St Helier, Jersey, JE2 3RF

You can also use these contact details to share your general comments on the proposals.

The information we collect is gathered, stored and used in accordance with Revenue Jersey's privacy policy.

Submissions will be subject to the provisions of the Freedom of Information Act. 

Revenue Jersey may receive requests for any or all information supplied as part of this process.