The purpose of this Code of Practice is to set out clear guidelines for Revenue Jersey compliance activities, having regard to best practice and legislation.
The previous version came into effect from 1 April 2021 for all compliance activities that were notified on or after that day. It did not cover compliance activities that commenced before that date.
This updated version of the Code of Practice incorporates a substantial part of the original document which has been rearranged to mirror our processes. The terminology has been standardised, for simplicity, supplemented by a Glossary of terms and additional examples.
Code of Practice on Revenue Jersey compliance activities
Updated: 25 January 2024
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