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Information and public services for the Island of Jersey

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

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Migrating a company (tax information)

Migrating a company to Jersey

A company migrating to Jersey will be given a company number by the Jersey Financial Services Commission. The company will be automatically added to the Revenue system and issued a registration letter.

If a company is already known to Revenue Jersey, this should be advised so that existing records are merged.

Migrating a company from Jersey

Companies being removed from the Jersey Financial Services Commission must make an application under Article 127T of the Companies (Jersey) Law 1991.

Companies (Jersey) Law 1991 on the Jersey Law website

By virtue of paragraph 1(c) such documents as required by the Commission must be supplied, one of these will be a consent letter from the Comptroller of Revenue.

This will be given where:

  • all returns, accounts and computations have been submitted up to date
  • all tax due has been paid
  • if applicable an estimate has been provided of the tax due for part of the final year of assessment up to migration and that tax has also been paid or satisfactory arrangements / guarantees are in place
Migrating companies should complete a winding up/migration form if they wish to receive confirmation that the Comptroller of Revenue is satisfied that their tax obligations in Jersey are met.

How to complete the winding up and migration form

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