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Information and public services for the Island of Jersey

L'înformâtion et les sèrvices publyis pouor I'Île dé Jèrri

Post implementation review Goods and Services Tax

Produced by the Income Tax (Treasury and Exchequer)
Authored by HMRC and published on 01 Jan 2009
Cost: £2,271.00

Summary

​The terms of reference for the review completed by HMRC covered:
  • the initial experience (mainly for the business community and revenue agencies
  • relevant documentation including the GST Law and Customs legislation
  • business support systems (including ICT) in Income Tax and Customs
  • resources, including staff levels, deployed by Income Tax and Customs and
    training provided
  • performance of both Departments in terms of Returns received, revenue
    receipts, refunds made and services offered to the business community comparing as appropriate to other jurisdictions
  • control systems currently in place to identify any opportunities for fraud
  • public Information available to taxpayers and general public.

Post implementation review Goods and Services Tax (size 125kb)
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