Submission of accounts by companies (zero / ten tax system)

​​Should accounts be submitted with my company tax return?

The following companies are required to submit company accounts;

• utility companies
• financial services companies
• property development companies (where the property development is in Jersey)
• property rental companies (where the property rental is derived from a Jersey property)
• companies where there is a mix of investment income and income derived from Jersey property
• companies where there is a mix of trading income and income derived from Jersey property 
• companies that are in receipt of income from the importation / supply of hydrocarbon oil in Jersey
• intermediary services vehicle
• private pension companies
• companies that have been granted charitable exemption within the provisions of Article 115(a) of the Income Tax (Jersey) Law 1961

The accounts have not been finalised by the company tax return deadline

If the company accounts are not available when you submit your company tax return, then you must enter your best estimate of the income. You must then forward the supporting documents as soon as they are signed off and available.