Corporate return online filing

Step 1: Register your entity for online filing

To register your entity:

select the link below and choose the option 'Corporate Tax Returns'
on our homepage, select 'Begin Registration' and 'Entity 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

Online returns service registration instructions

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

Step 3: File your corporate return

To complete your corporate return:

login, select 'Your Services' and 'Access Service' 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 at a later date 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

File your corporate return

Help with filing your corporate return online

Corporate returns must now be filed online. Paper filing is no longer allowed.

If you struggle with online filing, you may appoint a tax agent to help.

Corporate tax return help notes

Login and access issues

If you've forgotten your User ID:

your Taxes Office Online Service (TOOS) User ID is an 11 digit number (not an email or tax reference)
it was emailed to you when you first registered
if you can't find it, email bustax@gov.je
User IDs can only be sent to the original registered email address

If you no longer have access to that email, you must register again as a new user.

If you've forgotten your password:

on the login page, select “Forgotten your password”
a reset email will be sent to the company’s registered email

Filing and correcting returns

If you’ve made an error in your submission:

you can correct your return online
agents can do this through their portal

Individual companies must request access to the correction function.

You can request this by emailing bustax@gov.je.

Company didn’t trade in the year

Jersey resident or Jersey incorporated companies must file a return, even if they are dormant.

Company only incorporated for a short period during the year

You must still file a return for the year in which the company was incorporated, irrespective of how long the company existed for during the year.

The accounting period details are asked for in the return.

You’re no longer responsible for the company

You can remove the company from your TOOS profile:

log in to TOOS
on the welcome page, find the company
select "remove service"
this stops future reminders for that company

If you can’t log in, email bustax@gov.je.

Tax agents

If a company appears in TOOS, for filing years before it existed:

TOOS cannot hide individual years
if the company didn't exist during the year, ignore that year’s return
do not submit a return for a year in which the company was not incorporated as TOOS will reject it

Changing tax agents:

new agents get full access to previous years
previous agents lose all access once the change is made
allow 10 working days for TOOS updates if close to the 30 November deadline

Receive "No services available" notification

Your User ID to submit corporate income tax returns allows you to submit corporate income tax returns only. If you’re an employer and also submit Combined Employer Returns (CERs), you’ll have a separate User ID for that.

This User ID will only allow you to submit CER’s.

It’s possible to log in to the CER portal with your corporate income tax User ID, however it will display an error message advising that no services are available.

To file a corporate return, ensure the website address ends with “TOOS”, not “EMPRET”.

Entered pence instead of whole pounds

If you see an "element is invalid" error:

delete the full amount in the field
enter "0"
save and exit
reopen the return
enter the correct amount in whole pounds only

TOOS doesn't recognise company’s overseas tax residence

If you select a tax residence that Revenue Jersey does not accept, TOOS will block the submission.

If this happens, email bustax@gov.je.

Commonly affected jurisdictions include:

Cayman Islands
USA
Sweden

Further information can be found at Reporting requirements for non-Jersey resident companies.

Corporate tax return deadline and fines

Companies

A company must submit its tax return for the year of assessment by midnight on 30 November of the following year.

If the company misses this deadline, it will be charged an initial £300 penalty.

If the return is still not submitted within 3 months after the deadline, the company will be charged an extra £100 for each additional month the return is late, up to a maximum of 9 months.

Foundations, incorporated or unincorporated bodies, associations and co-operatives

A foundation incorporated or unincorporated body, association, or co operative must submit its tax return online by midnight on 31 July of the following year.

If it misses this deadline, it will be charged a £300 penalty.

If the return is still not submitted within 3 months after the deadline, an additional £100 penalty will be charged for each month it remains outstanding, up to a maximum of 9 months.

Applying for a late filing penalty to be cancelled or waived

If you receive a late filing penalty, you may appeal for it to be cancelled or waived.

A penalty will only be considered for cancellation or waiver if you were unable to file the return because:

a failure in the online system prevented you from filing
a serious illness or exceptional circumstance stopped you from filing
your entity was not required to file a return
you filed on time, and the penalty was issued by mistake

To appeal, you must send a written request to Revenue Jersey within 40 days of the penalty notice date.

Your request must include:

your name (or your client’s name if acting for someone else)
your authorised agent’s details (if applicable)
your tax identification number (TIN)
a full explanation of why the return was late or why the penalty should be cancelled
if a system failure occurred, the date you tried to file and evidence of the error message

Each application is reviewed individually.

Revenue Jersey will inform you whether the penalty has been cancelled or waived.

Appealing against Revenue Jersey's decision

If Revenue Jersey refuses to cancel or waive the penalty you can appeal in writing within 40 days of the date of the notice of refusal.

Commissioners of appeal