Common Reporting Standard (CRS): Addendum

Information about the publication of Ministerial Decisions

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While there is a presumption toward publication to support of transparency and accountability, detailed information may not be published if, for example, it would constitute a breach of data protection, or disclosure would prejudice commercial interest.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 17 July 2025:

Decision Reference: MD-ER-2025-528		Public
Subject: Common Reporting Standard (CRS) Addendum
Report Title: Jersey’s signature of the CRS Addendum		Public
Decision(s): The Minister for External Relations decided to present a Report to the States Assembly which provides an overview of the Addendum to the Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information, also known as the Common Reporting Standard (CRS Addendum).
Reason for Decision(s): The CRS Addendum represents enhanced global standards for the exchange and transparency of tax information. Further to the ongoing work of the Legislation Advisory Panel in respect of P.6/2023, relating to the process for approving international agreements and treaties in Jersey, this Report is being presented to the States Assembly before the Legislative Drafting Office can finalise the implementation of the amendments to the CRS into Jersey’s domestic law.
Resource Implications: There are no financial or staffing implications arising from this decision.
Action Required: Officers to request the Greffier of the States to arrange for the Report to be presented to the States Assembly.
Signature:	Signed By: Minister for External Relations
Date Signed:	Date of Decision (If different from Date Signed):