We aim to create an environment in which everyone can pay their taxes effortlessly. Our approach is based on the best international practice, tailored to Jersey's unique culture and particular circumstances.
- tax law is complicated and people can sometimes get things wrong
- some people are careless, even reckless, in declaring their income to the tax authority
- a minority of people knowingly evade paying what they should
Revenue Jersey seeks to base all its work on a clear understanding of Jersey's taxpayers:
- their behaviours
- their needs
- the risks of non-compliance, either from innocent error or deliberate act
Promote, prevent and respond
Improving tax compliance based on the Promote, Prevent and Respond model.
- promote good design in our tax systems so that it's harder to get things wrong
- promote understanding of the tax rules through clear and simple guidance
- nudge careless or reckless people to take more care, so enabling customers to get it right first time
- make it as hard as possible for people to get things wrong by providing online filing
- in-built sense checks and prompts when data doesn't match expected patterns and norms or otherwise doesn't look right
- intervene with individual taxpayers or whole groups of taxpayers to correct historic mistakes or wrongdoing
- help people get things right for the future
2020 compliance programme
Revenue Jersey is publishing a programme of compliance activities which it will undertake during 2020 in accordance with its compliance strategy based on the promote, prevent and respond model.
The key activities are below.
A broadcast campaign to encourage people who habitually do not file returns on time to do so, building on the introduction of new penalties.
A broadcast campaign to encourage legal professionals to review any arrangements which currently reduce their partnership liabilities to tax at the 20% rate.
Provision of better web based guidance will continue.
Visits to newly registered GST businesses will be made to help them meet their obligations.
Publishing a list of common errors with FATCA and CRS reports before the next reporting deadline.
Online filing for personal taxpayers will be launched in January 2020.
New civil penalties for late filing and late payment will come into force in 2020, removing the need for criminal sanctions.
Revenue Jersey will make increasing use of data from third parties (such as banks) and overseas financial institutions.
Agent accounts will be set up for FATCA and CRS purposes allowing agents to see a list of all the entities for which they are responsible in one place.
Examination of accounting practices in law partnerships. For example, the use of connected service companies by legal professionals.
Examination of compliance with tax law by self-employed driving instructors.
Risk based and occasionally random checks on compliance with GST law, the Income Tax Instalment System and Social Security contribution law by Jersey employers.
Desk based reviews and on-site visits to financial institutions which present the highest risks of not complying with the FATCA and CRS rules.
|Routine enquiries will also continue in all sectors of the economy.|