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Information and public services for the Island of Jersey

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

Revenue Jersey 2025 compliance programme

2025 ​compliance programme​​​

​Revenue Jersey is publishing a programme of compliance ac​tivities it will undertake during 2025 in accordance with its compliance strategy - based on the Promote, Prevent and Respond model. As usua​l th​e activities can be carried over from 2024 and carried into 2026. 

Promote

  • encouragement of timely and accurate filing of tax returns including the promotion of educational resources for first time filers
  • continued promotion and encouragement for individuals to file their tax returns online with Nudge activities
  • issue a change guide for affected taxpayers on independent taxation to assist them through the process and clarify what is expected of them
  • targeted education for the self-employed and those with property income to enable the filing of accurate income and expenses on tax returns
  • continue to educate and support employers in complying with their Combined Employer Returns (CER) filing requirements
  • identifying entities that have incorrectly classified themselves for Foreign Account Tax Compliance Act (FATCA) and Common Reporting Standard (CRS) reporting with a view to improving data quality and accuracy
  • continue to educate industry around the key risks of CRS/FATCA to ensure more accurate reporting, filing and compliance
  • education around the new Pillar 2 rules to support large multinational enterprises
  • modifications to be made to the registration form for international services entities to help with the fee collection process 

Prevent

  • where appropriate, continuing with the revoking of GST approved trader status for non-compliant taxpayers.
  • review conditions set out under temporary importation rules to prevent misuse for GST purposes
  • review of tax treatment for GST on bookmakers to ensure consistent application is being observed.
  • review of GST trends observed in the GST return submission process
  • analysis of business activities in order to target areas of greatest risk of necessary economic substance
  • continue to educate and support employers in complying with their Combined Employer Returns (CER) filing requirement
  • improvements to the tax return filed by corporate entities to prevent errors when claiming to be non-resident
  • review of the rationale for CRS/FATCA reporting by service providers
  • enhancement of FATCA and CRS validations for Jersey's Automatic Exchange of Information (AEOI) portal to improve the quality of information provided

Respond

Focus areas 

Reviews continued from prior years compliance programme into 2025:

  • review of compliance with tax obligations of self-employed individuals
  • continued examination of compliance with tax law by all entities including individuals in respect of income from property. This continues to be a broad review incorporating detection of undeclared property income and property development 

Review commencing 2025 into 2026 

  • review of businesses potentially disguising employees as consultants
  • identification of and verification on the use of Intermediary Service Vehicles (ISVs)
  • for financial services companies, specific aspect reviews around expense claims.
  • continued development of data analytics of CRS data and cross checking with tax returns 

Routine compliance reviews

  • risk based and occasional random checks on compliance with GST law, the Income Tax Instalment System and Social Security Contribution law. A mixture of desk-based and site audits will be used as appropriate
  • continue observing compliance levels for overseas retailers in relation to GST
  • monitoring of large-scale importers, ensuring all goods remain relevant to business activities
  • targeted educational reviews (desk and on site) of new employers
  • targeted review of effective rate application by employers
  • ongoing reviews of employers who fail to register as an employer or do not submit their CER returns by the legal deadline
  • identification and investigation of cases of non-compliance with the Jersey Minimum wage.
  • compliance interventions with financial institutions which present the highest risk of not complying with the FATCA and CRS rules
  • identification and investigation of the cases of non-compliance with the Economic Substance Law, including partnerships
  • routine checks on companies claiming to be non-resident
  • continued compliance reviews on 131B pension schemes to ensure that they comply with legislation

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