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International Services Entities

DepartmentTreasury and Exchequer
Start date05/08/2011
End date16/09/2011
Type of consultationGreen paper
Deadline for comments16/09/2011

About the consultation

International Services Entity (ISE) status is an alternative to registration for Goods and Services Tax (GST) for businesses that mainly serve non-residents. It was primarily created to raise revenue from businesses in the financial services industry while helping to reduce the administrative and compliance burden that GST would place upon them.

The ISE regime is unique to Jersey. It has been in operation for 3 years and now is considered an appropriate time to carry out a general review to find out whether it is fit for purpose and if improvements could be made.

Together with a general review, this consultation also seeks the view of businesses on:

  • achieving greater equity between the ISE fees charged;
  • reducing the compliance burden associated with ISEs;
  • raising £1million additional revenue from ISEs.

 Download ISE green paper (size 206kb)

How to submit comments to the consultation

You can send your comments to the Director of Tax Policy by post or via email.

Responses to the consultation

Summary of public responses to International Services Entity Review
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