Share transfer property holding company

Every company incorporated in Jersey is required to file corporate tax returns under Article 16 of the Income Tax (Jersey) Law 1961.

For the avoidance of doubt, this includes share transfer property holding companies, dormant and inactive companies.

The deadline for company return submission is midnight on 30 November for the year following, the year of assessment.

The corporate return must be filed online. Paper returns no longer exist for corporates.

Accounts requirement

For companies incorporated in Jersey there is a legal requirement under Article 105 of the Companies (Jersey) Law 1991 to prepare accounts.

Failure to submit accounts when required will result in your return being deemed not to be true, complete and correct.

Any attached accounts to a return should be in PDF format.

To register your company:

Select Register for online services and choose the option 'Corporate Tax Returns'
On our homepage, select 'Begin Registration' and 'Company Registration'
You will be given a User ID and asked to create a password
An activation PIN will be posted to you within 10 days, once your registration has been processed

Step 2: Activate your account

You will only need to enter your activation PIN once.

To activate your account:

On our homepage, log on with the user ID you were given and the password you created
Enter the PIN you were sent and select 'Activate'
You are now logged in to the website securely

To complete your corporate return:

Login, select 'Access Service', select the year you wish to submit and select 'Submit Return'
Complete your return, guidance is available at each section by pressing the 'i' button. You can also save your return and go back to it later by pressing 'Save'.
Once you have completed your return, there is an option to print under 'View Return Details'
Make sure you select 'Submit' once you have completed your return. When you get a lodgement reference that means we have received your return