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2019 corporate tax return guidance notes: Section 9

​Attachments

Before you are able to submit your return you will need to attach certain documents.

The documents you should attach are listed in this section.

Attachments image corporate return.png

You should upload at least one PDF file in respect of each of the documents described. 

If you want to add an additional file, for example the optional tax computation, you may add these separately by selecting the add button after you have attached the initial file.

Financial accounts / statements required

The financial accounts/statements which the Comptroller of Revenue requires to be returned by an entity are set out below. 

Jersey incorporated companies which are tax resident in Jersey

Jersey incorporated companies will be required to return the accounts, approved by the board of directors, that are required to be prepared under the provisions of Article 105 Companies (Jersey) Law 1991 (“the Companies Law”). 

If the company is a holding company which is not preparing separate accounts, by virtue of paragraph (11) of Article 105 of the Companies Law, then Revenue Jersey will require the consolidated accounts prepared by the company and approved by the board of directors. In such circumstances the company may also wish to enclose additional information such as a profit and loss account for the holding company.

Foreign incorporated companies which are tax resident in Jersey

Foreign incorporated companies will be required to return the accounts which are required to be prepared under the Law of the country in which the company is incorporated. 

If the Law in the country in which the company is incorporated does not:

  • require the preparation of accounts
  • stipulate a standard for the preparation of accounts

then Revenue Jersey will require accounts to be prepared as if the foreign incorporated company was a company incorporated in Jersey ie as if the company was preparing accounts under Article 105 of the Companies Law. The accounts prepared by a foreign incorporated company must be approved by the board of directors.  

Foreign incorporated companies with Jersey branches  

A foreign incorporated company with a branch in Jersey will be required to return accounts of the branch. In some circumstances this may only be a profit and loss account. The branch accounts must be approved by the directors of the company or, if they have the authority, senior Jersey based employees, for example the branch’s Chief Financial Officer or Chief Executive Officer.

Unincorporated body / association or co-operative

An unincorporated body/association or co-operative will be required to return the accounts which are produced for the members and approved by the members at the AGM. 

Foundation

A foundation is required to return the accounts prepared by the members of the council of the foundation.

Submitting your corporate return

Once you have attached all the required PDF documents you will be able to submit your return.

submit your corporate return image.png

You will need to tick the box to confirm that “To the best of my knowledge and belief the particulars given in this return are true, complete and correct”.

You can view your return by clicking on the view return details box. You will be able to down load a PDF copy of the information you have declared on the return.

When you are satisfied that the return is complete you can submit the return by clicking on the submit button.

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