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Revenue Jersey 2023 compliance programme

2023 compliance programme‚Äč

Revenue Jersey is publishing a programme of compliance activities it will undertake during 2023 in accordance with its compliance strategy based on the Promote, Prevent and Respond model.

Having regard to the continued effects of the pandemic and the current cost of living crisis, we will be focusing activity on areas of the economy which have suffered least or grown most quickly.

Promote

  • Active promotion and encouragement for individuals to switch to online filing, leveraging enhanced Digital ID offering and additional online services available via onegov accounts (possibly including the Community Helpdesk)
  • Targeted support and education for those filing corporate tax returns in respect of share transfer property holding companies.
  • Continue to improve our web-based guidance, targeting key customer journeys including customers who become 'unable to work', and customers in financial difficulty.
  • Continue to educate and support employers in complying with their Combined Employer Returns (CER) filing requirements.
  • Identifying entities that have incorrectly classified themselves for Foreign Account Tax Compliance Act (FATCA) and Common Reporting Standard (CRS) reporting with a view to improving data quality and accuracy.

Prevent

  • Making improvements to the help text for both online and paper personal tax returns to prevent the most common errors
  • Continue to enhance and develop the use of behavioural penalties for inaccurate declaration
  • Continue with the issue of default assessments and the imposition of appropriate penalties for employers who persistently fail to file their CER
  • Review of the rationale for CRS/FATCA reporting by service providers
  • Enhancement of FATCA and CRS validations for Jersey's Automatic Exchange of Information (AEOI) portal in order to improve the quality of information provided
  • Analysis of business activities in order to target areas of greatest risk of necessary economic substance

Respond

Focus areas

  • Examination of compliance with tax law by all entities, including individuals, in respect of income from property. This is a broad review and will include but is not limited to, detection of undeclared property income, including income through Airbnb, holiday lets and landlords in general
  • A compliance review of benefits in kind relating to share schemes
  • A review of compliance with all revenue obligations by High Net Worth Individuals (including HVR's)

Routine compliance checks

  • Risk based and occasional random checks on compliance with GST law, the Income Tax Instalment System and Social Security Contribution law. A mixture of desk-based and site audits will be used as appropriate
  • Targeted educational reviews (desk and on site) of new employers
  • Targeted review of effective rate application by employers
  • Ongoing reviews of employers who fail to file their Benefits in kind (BIK) and CER returns
  • Increased focus on those businesses who fail to register as an employer and employers who fail to register for BIK
  • For GST, increased focus on any businesses who fail to register where turnover exceeds the threshold
  • Compliance interventions with financial institutions which present the highest risk of not complying with the FATCA and CRS rules, or the highest reputational risk to Jersey
  • Identification and investigation of the cases of non-compliance with the Economic Substance Law
  • Routine enquiries will also continue in all sectors of the economy focusing on registration, return filing, correct reporting, and timely payment


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