Register for Multinational Corporate Income Tax (MCIT)

​​​​​​​​​​Register for MCIT

​​​​​​​You can now register as MCIT​ taxpayers if you're a relevant in-scope group or its tax agent.​

​Register for MCIT​

​Guidance on MCIT registrations

​Who can register an in-scope MNE for MCIT in Jersey

The MNE group can be registered either by:

• the group's reporting entity​
  
• the group's tax agent specifically appointed to deal with its Pillar Two MCIT requirements
  

​​​Appointing a tax agent for Pillar Two

MCIT is a different tax to corporate income tax, GST and Income Tax Instalment Scheme. It is therefore required that a tax agent who is appointed to deal with MCIT matters on behalf of the group be formally appointed for MCIT matters, even if it is the same tax agent for the other taxes.

​Letter of authorities from the MNE group for the tax agent or trust company business to act on behalf of the company for MCIT matters

​The letter must:

• ​be on the company letterhead. In the case of Pillar Two, this must be the reporting entity's letterhead
• include the name of the tax agent or trust company business appointed to correspond directly with Revenue Jersey in respect of the MCIT matters of the MNE group
• include the authority letter from the company​​

The tax agent or trust company business must also in writing:

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

​​The reporting entity

The reporting​ entity in relation to an in-scope MNE group is:

• the ultimate parent entity (UPE) of the group if located in Jersey
• if the UPE is not located in Jersey, then the reporting entity will be the only Jersey entity that is an Intermediate Parent Entity (IPE) of the group
• if neither the UPE nor the IPE are located in Jersey, then the group will need to nominate a Jersey entity within the group to act as the reporting entity

If the group needs to nominate a reporting entity, the nominated entity (or its MCIT tax agent) completes the MCIT registration form as the reporting entity and selects the type of reporting entity as 'Jersey entity being nominated as the reporting entity.'

Revenue Jersey will review the submission and confirm whether the nominated entity is eligible to act as the reporting entity.

Article 8 (2) of the Multinational Corporate Income Tax (Jersey) Law 2025

​Tax Identification​ Numbers (TINs) are mandatory

Jersey TINs are mandatory for all Jersey constituent entities in the MNE group.

This may include Trusts who will be required to obtain a TIN prior to the group's registration for MCIT.

​Getting a TIN for entities in the group

Find information on registering different entities for a TIN on:

• corpo​rate tax registration
• foreign ​corporate bodies notification
• partnership income and tax

To get a TIN for trusts, email RJtrusts@gov.je.​​

An entity includes partnership​ and trusts if they prepare separate financial accounts.​

​​​Jersey constituent entities

​A Jersey constituent entity of an in-scope MNE group is an entity in that group that is located in jersey and is not either:

• an investment entity
  
• an insurance investment entity
• a securitisation entity
  

You can manually enter up to 25 constituent entities on the MCIT registration form.

​​Adding large numbers of constituent entities in Jersey