About Revenue Jersey

What we do

Revenue Jersey is responsible for:

• administering and collecting Personal Income Tax, Corporate Income Tax, Goods and Services Tax and Land Transaction Tax
  
• collecting Social Security contributions
  
• collecting Long-Term Care contributions
  
• helping and encouraging people to get their taxes and contributions right
  
• dealing with those who choose to evade their responsibilities
  
• ensuring that Jersey's international tax exchange agreements are properly administered
  

Our core values

​Revenue Jersey is part of the Government of Jersey and subscribes to the Government's core values for all public servants. 

We are respectful 

We care about people as individuals and show respect for their rights, views and feelings. 

We are better together 

We share knowledge and expertise, valuing the benefits of working together. 

We are always improving 

We're continuously developing ourselves and our services to be the best they can be for Jersey. 

We are customer focused 

We're passionate about making Jersey a better place to live and work for everyone. 

We deliver 

We're proud of Jersey as a place and are passionate about shaping and delivering great public service. 

In addition, Revenue Jersey's core values include two additional commitments.

We are impartial 

We're consistent, honest and transparent in the way we deal with all customers, acting even-handedly to ensure fairness.

We are supportive 

We will make it as easy as possible to do business in Jersey, helping to create a thriving economy.

Purpose and vision

Revenue Jersey aims to be among the best of smaller tax administrations. 

Our purpose

• to collect taxes, contributions and other revenues due under the law to fund Jersey's public services
  
• to administer Jersey's international tax agreements in an exemplary way that creates international confidence
  
• to support Ministers in developing revenue policies which foster economic growth; reflect international best practice; and fund public services in the long run
  

Our vision

• we will strive to become a world-class revenue administration which enables all taxpayers to meet their obligations easily
  
• we will make it as easy as possible to do business in Jersey, helping to create a thriving economy
  
• deploy resources according to risk, our understanding of customers and the service they need from us, and our understanding of Jersey's economy
  

Customers' charter

This Charter applies in relation to the service Revenue Jersey provides in respect of all taxes and duties for which it is responsible. It applies equally to all customers. Individuals, companies, partnerships and all types of corporate structures and their authorised representatives.

Our promise

Revenue Jersey collects money to pay for public services.  We want our island, its people, communities and businesses to thrive. Where permitted by law, we will help people to meet their obligations, but we are a small tax administration, and the annual cycles in our tax system create peaks and troughs which lead to variations in our response times.

Revenue Jersey publishes a set of customer service standards.

Be responsive 

We will be easy to deal with, prompt, courteous and professional. We will treat you with respect and follow through on what we say we will do. We will be responsive to individual, cultural and special needs. The person you are dealing with will give you their name.  

We will strive to ensure you have certainty at the earliest possible time.  

Get things right  

We will provide you with reliable and correct help and information about your rights and obligations and make it easy for you to question the service we give you. 

We will inform you about options available if you disagree with us, and we will work with you to reach an outcome quickly and simply.  

We will be well-trained and competent. We will keep looking for better ways to provide our services to you. We will value your feedback and use it to improve our services. 

If you're not satisfied with our decisions, or how we are handling your interaction you can ask for the matter to be peer-reviewed by another officer.  This does not affect your right to make an appeal against an assessment or a decision. 

If you have a complaint about the service you've received you can give us feedback or make a complaint. 

Treat everyone fairly 

We will be honest and impartial, and act with integrity. We will apply the law consistently, so everyone pays only the amounts due in accordance with the law. We will take your circumstances into account as far as the law allows. If you need a service from another Government department, we will assist you to get in touch with the right people for your needs. 

Assume you are honest 

We know that the great majority of people act honestly. If we check your information by asking for documents, it does not mean we think you are dishonest. But where we find a discrepancy, we will seek to correct it. 

Keep your data secure  

We will treat all information about you as private and confidential and keep it secure. We will only use or disclose it in accordance with the law. 

Your obligations 

Customers have obligations as well as rights, and Revenue Jersey will seek to balance these in the course of its work. 

​You must: 

Be honest  

Customers are expected to be open and honest, and act within the law. It's essential that you give us accurate and complete information when it is requested, that you declare all assessable income and claim only the reliefs to which you are entitled. 

Be compliant and cooperate when you deal with Revenue Jersey  

People must register with Revenue Jersey as required by tax legislation. It is important that you give us all the relevant facts. If you are asked to verify any information you should respond promptly.

If you disagree with an assessment for tax, contributions or any other charge, you must let us know as soon as possible. You must inform us of any errors, omissions or mistakes that have been made in your tax return or in any information you've provided.

Customers must be cooperative with Revenue Jersey staff and treat them with the same courtesy, consideration and respect they are expected to give you.  

Keep proper records in accordance with the law  

You are expected to prepare, keep and retain sufficient records to enable you to prepare accurate tax returns and meet all reporting requirements. 

The law sets out the records you must keep for tax and other purposes.

You are expected to keep such records for the required retention period.  

File proper and complete tax documents and effect payments by the statutory due dates  

You are expected to take reasonable care in providing complete and accurate information when completing your tax returns and other documents you are required to provide to meet your obligations.

Everyone must pay their taxes and other charges by the due dates, and remit by due dates all taxes and contributions withheld or collected on behalf of others.  

Inform us about changes in circumstances  

You're expected to tell us about any changes in your personal and business circumstances that affect the way your taxes and contributions are calculated. Telling us promptly helps us ensure you pay the correct amounts and don’t build up arrears. 

Understand your responsibilities and the consequences of non-compliance  

You are expected to be aware of your obligations in relation to tax and social security contributions and consider the consequences if you do not meet your legal obligations. 

You must accept personal responsibility for all the information that is communicated by you or on your behalf.

If you're represented by another person, this does not alter in any way your responsibility.

Revenue policy engagement framework

This framework sets out the general approach of the Minister and the Treasury and Exchequer department in engaging with stakeholders about proposed changes to revenue policies and legislation.

Revenue policy engagement framework

Corporate governance framework

Revenue Jersey's governance framework focuses on the role of the Comptrollers as the independent administrators of Jersey's tax laws. It also deals with:

• the role of Revenue Jersey as a policy adviser to the Treasury and Ministers

• the functions of delegated Competent Authority for the administration of Jersey's commitments under various international tax ​treaties and agreements
  

Revenue Jersey governance framework