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Review of 1(1)(k) regime for the States of Jersey

Produced by the Treasury and Exchequer
Authored by Withers LLP and Panopticon Policy and published on 02 Jul 2011
Cost: £65,606.00


​A review of Jersey’s regime for High Net Worth Individuals was undertaken by the Tax Policy Unit which
  • details the findings of a review of the regime applied to individuals granted housing consents under Regulation 1(1)(k) of the Housing (Jersey) Regulations 1964
  • sets out the scope of the review, the work undertaken to date, key findings, initial
    recommendations and the work still to be completed.

As part of the reports scope Withers LLP / Panopticon Policy were commissioned to provide an independent external analysis of the regime focussing on its strengths and weaknesses and the potential options for increasing tax revenues.

Please note:
1(1)(k) refers to the housing consent term given to High Net Worth residents and derives its name from Jersey’s old Housing Law. From 1 July 2013, the new Control of Housing and Work (Jersey) Law was introduced and the 1(1)(k) consent was replaced by the 2(1)(e) consent, more commonly referred to as High Value Residency (HVR). Amendments to various legislation referring to 1(1)k will be updated in due course.

Report on Jersey’s regime for High Net Worth Individuals by Tax Policy Unit (size 124kb)
Review of 1(1)(k) regime for the States of Jersey by Withers LLP and Panopticon Policy (size 1mb)
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