Skip to main content Skip to accessibility
This website is not compatible with your web browser. You should install a newer browser. If you live in Jersey and need help upgrading call the States of Jersey web team on 440099.
Government of

Information and public services for the Island of Jersey

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

  • Choose the service you want to log in to:


    Update your notification preferences


    Access government services


    Clear goods through customs or claim relief

  • Talentlink

    View or update your States of Jersey job application

Taxation (Exchange of Information - Amendment) (Jersey) Regulations 202-

A formal published “Ministerial Decision” is required as a record of the decision of a Minister (or an Assistant Minister where they have delegated authority) as they exercise their responsibilities and powers.

Ministers are elected by the States Assembly and have legal responsibilities and powers as “corporation sole” under the States of Jersey Law 2005 by virtue of their office and in their areas of responsibility, including entering into agreements, and under any legislation conferring on them powers.

An accurate record of “Ministerial Decisions” is vital to effective governance, including:

  • demonstrating that good governance, and clear lines of accountability and authority, are in place around decisions-making – including the reasons and basis on which a decision is made, and the action required to implement a decision

  • providing a record of decisions and actions that will be available for examination by States Members, and Panels and Committees of the States Assembly; the public, organisations, and the media; and as a historical record and point of reference for the conduct of public affairs

Ministers are individually accountable to the States Assembly, including for the actions of the departments and agencies which discharge their responsibilities.

The Freedom of Information Law (Jersey) Law 2011 is used as a guide when determining what information is be published. While there is a presumption toward publication to support of transparency and accountability, detailed information may not be published if, for example, it would constitute a breach of data protection, or disclosure would prejudice commercial interest.

A decision made 5 May 2023:

Decision Reference:  MD-ER-2023-101


Subject: Lodging the Draft Taxation (Exchange of Information – Amendment) (Jersey) Regulations 202 -


Report Title: Lodging the Draft Taxation (Exchange of Information – Amendment) (Jersey) Regulations 202



The Minister decided to lodge draft Regulations, made under Article 2(1) of the Taxation (Implementation) (Jersey) Law 2004, to amend the Taxation (Exchange of Information with Third Countries( (Jersey) Regulations 2008; the Taxation (Double Taxation) (Jersey) Regulations 2010; and the Taxation (Implementation) (Convention on Mutual Administrative Assistance in Tax Matters) (Jersey) Regulations 2014.

Reason for Decision(s):

Following a recent Court case, it has become necessary to expand domestic legislation further to clarify the relevant international standard for exchanges of tax information under Jersey’s various treaty commitments. Legislation is the only means of achieving the necessary change in law to ensure that Jersey can comply with the international standard, as detailed in the accompanying report.

Resource Implications: There are no new financial and/or manpower implications.


Action Required: The Greffier of the States to arrange for the Draft Regulations to be lodged 'au Greffe'.




Signed By: Assistant Minister for External Relations and Financial Services

Date Signed:



Date of Decision (If different from Date Signed):



Back to top
rating button