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Government of Jerseygov.je

Information and public services for the Island of Jersey

L'înformâtion et les sèrvices publyis pouor I'Île dé Jèrri

Foreign corporate bodies notification

​​​Legal requirement to notify​ Revenue Jersey

With effect from 1 January 2020 there is a requirement, under Article 123AA of the Income Tax (Jersey) Law 1961, to notify the Comptroller of Revenue within 6 months where:

  • a company, incorporated outside of Jersey, becomes resident in the Island
  • a non-resident corporate body acquires a source of income in respect of which a liability to Jersey tax might arise. ​

Persons who are required to make the notification

The person who is required to notify the Comptroller on behalf of the corporate body includes any of the following:

  • an individual who is the secretary of the corporate body or an officer in Jersey who has direction, control or management of the corporate body
  • a person providing trust company or fund services business to the corporate body
  • the corporate body's agent in Jersey.

How to make the notification​

Complete the notification and send to bustax@gov.je.  

Foreign corporate body registration

The purpose of the notification is for​ Revenue Jersey to set up a tax record for the corporate body and to allocate a tax identification number (TIN).

Notification by tax agents

Where a tax agent confirms​ they provide corporate directorship or secretarial services, we can add these companies to their agent portal. ​We may ask for a register of directors.

Should another tax agent, group or subsidiary company or an external administrator provide these services, we ​require a signed authority letter.​​

​Alongside the authority letter, provide in written confirmation:

  • the name and position within the company of the signatory of the authority letter who has engaged you as agent
  • that you have documentary evidence to show that the signatory is authorised to direct the affairs of the company.

​Penalties for failure to notify

Failure to notify the Comptroller could result in a penalty of £3,000.


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