Revenue Jersey's programme of compliance activities it will undertake during 2026 in accordance with its compliance strategy, based on the Promote, Prevent and Respond model. As usual the activities can be carried over from 2025 and carried into 2027.
Promote
- encouraging timely and accurate filing of personal and corporate tax returns
- updating current guidance for areas of common mistakes and errors for those who are self employed
- increase online filing numbers by nudging new taxpayer registrations to file online as the default option
- providing course materials to schools for Year 10 to 12 students to educate them about how tax and social security work, why they are needed and how to manage their obligations
- community events providing education to customers moving to Independent Taxation on their filing options
- 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
- continue to educate industry around the key risks of CRS and FATCA to ensure more accurate reporting, filing and compliance
- education around the new Pillar 2 rules to support large multinational enterprises
- campaign to encourage better record keeping and maintenance by businesses, including those who have rental income
Prevent
- where appropriate, continuing with the revoking of GST approved trader status for non-compliant taxpayers
- review of service companies connected to Law firms to ensure compliance with GST registration
- compliance review of retailers registered under the visitor refund scheme, ensuring correct tax treatment is being applied in the submission of GST returns, following recent changes to the scheme
- review of the ISE fee listing to ensure the correct application following changes made to the application process
- analysis of business activities in order to target areas of greatest risk of necessary economic substance
- continue to educate and support employers in complying with their Combined Employer Returns (CER) filing requirements
- review of the rationale for CRS and FATCA reporting by service providers
- enhancement of FATCA and CRS validations for Jersey's Automatic Exchange of Information (AEOI) portal to improve the quality of information provided
Respond
Focus areas
Reviews continued from prior years compliance programme into 2026
- review of compliance with tax obligations of self-employed individuals
- continued examination of compliance with tax law by all entities including individuals in respect of income from property. This continues to be a broad review incorporating detection of undeclared property income and property development
- identification of and verification on the use of Intermediary Service Vehicles (ISVs)
Reviews commencing 2026 into 2027
- review of restaurant businesses in particular, where cash is prevalent
- review of compliance within the beauty industry such as hairdressers and nail technicians
- continued development of data analytics of CRS data and cross checking with tax returns
Routine compliance reviews
- continue observing compliance levels for overseas retailers in relation to GST
- monitoring of large-scale importers, ensuring all goods remain relevant to business activities
- identification and investigation of the cases of non-compliance with the Economic Substance Law, including partnerships
- 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 register as an employer or do not submit their Combined Employer Returns (CERs) by the legal deadline
- identification and investigation of cases of non-compliance with the Jersey Minimum wage
- compliance interventions with financial institutions which present the highest risk of not complying with the FATCA and CRS rules
- regular reviews of Land Transaction Tax (LTT) to ensure that the correct rates have been applied
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