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Zero ten tax system  

Zero ten advice for agents, directors and company secretaries.

Zero ten guide and shareholder Excel models

A guide and Excel spreadsheets for agents, directors and company secretaries

Calculation of dividend and shareholder loan credits

An outline of how a shareholder calculates a tax credit on his personal income tax return with examples

Submission of accounts by shareholders

Information on what shareholders are required to submit with their personal tax return

Submission of accounts by companies

Information on which companies are required to submit accounts

Investment holding company concessions from 2008

Technical information detailing two concessions available to an investment company which has a financial year end other than 31 December

Joint ownership of shares

Technical information detailing the shareholder taxation provisions of individuals deemed to jointly own shares in a company

Jersey rents and property development profits

Technical information outlining the basis of assessment of Jersey rents and property development profits

Death of a trading company shareholder

Technical information detailing the rule regarding the assessment of deemed dividends in an estate with two examples

Death of an investment company shareholder

Technical information detailing the rule regarding the assessment of attributed relevant profits in an estate with 3 examples

Shareholder loans statement of practice

This statement of practice has been introduced in order to simplify the determination of shareholder loans

Repeal of deemed distribution and attribution provisions

Technical notes on the repeal of the deemed distribution and attribution provisions

Extension of shareholder loan provisions

Technical notes on the extension of the shareholder loan provisions and the effect these have on Jersey resident shareholders

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