​​​​Completion of an Exchange of Information (EOI)​ request
The completed form constitutes a confidential communication between the requesting competent authority and the competent authority of Jersey.
To ensure that any request is processed without delay:
- ​all sections must be completed in English
- as much detail as possible should be included
- reference should be made on the form to any additional attachments
- the form should be signed
Requests for information can be sent by post or encrypted email.​
Send your form by encrypted email​​
Download EOI request for information template (46kb)
Jersey Competent Authority
The Jersey Competent Authority for Jersey's international tax agreements is the Minister for Treasury and Resources.
The administration of Jersey's international tax agreements is entrusted to the office of the Comptroller of Revenue, as the authorised representative of Jersey's Competent Authority. Persons authorised to represent the Minister are:
- ​Comptroller of Revenue
- Deputy Comptroller - Policy, International and Transformation
- Director - International Tax
- Deputy Director - International Tax
The Deputy Director - International Tax is ​authorised to process matters relating to tax information exchange.​
All correspondence for Jersey should be sent to the Deputy Director - International Tax.​​
Notification procedures: Exchange of information on request
​Requests for information
​The Requesting Jurisdiction must in all cases, using the relevant legal instrument, provide an account number or other identification for the tax information required, as well as the taxpayer's address in the Requesting Jurisdiction.
Where the competent authority for Jersey (the “JCA") decides to respond to a request concerning a taxpayer, the competent authority for Jersey shall:
- ​​require a third party, being a person other than the taxpayer, to provide to the JCA all such tax information that the JCA requires for that purpose – this requirement is made by notice in writing, or:​
- require the taxpayer, to provide to the competent authority for Jersey all such tax information that the competent authority for Jersey requires for that purpose – this requirement is made by notice in writing.
Notification Procedures
In accordance with Regulation 3(4) of the Taxation (Exchange of Information with Third Countries)(Jersey) Regulations 2008 (“TIEA Regulations") and Regulation 7(4) of the Taxation (Double Taxation)(Jersey) Regulations 2010 (“DTA Regulations"), a copy of the Notice served to a third-party for provision of tax information (“Third-party Notice") is sent to the taxpayer(s) who is/are the subject of the request at the time the Third-party notice is given.
In the case where the JCA does not know the taxpayer's name and address, the JCA is not required to notify the taxpayer but may include a statement in the third-party Notice that the third-party is not prohibited from notifying the taxpayer who is the subject of the Notice.
The Third-party Notice requires the Third-party to produce the requested information as stated by law or as directed by the JCA. A Taxpayer Notice will require the same of the Taxpayer. In accordance with Regulation 4(2) of the TIEA Regulations and Regulation 8 (2) of the DTA Regulations, the Third-party or Taxpayer shall be given no less than 15 days by the JCA to provide the requested information.
​Judicial Review
The Third-party or Taxpayer may exercise their legal right and apply for leave to apply for Judicial Review under Regulation 14(1) of the TIEA Regulations or Regulation 18(1) of the DTA Regulations with the Jersey Royal Courts. This must be done no later than 14 days after the requirement is made of them to produce tax information. The requirement is made of the Third-party on the date of the Notice and of the Taxpayer on the date of receipt of the Notice or a copy of the Notice.
​Exemptions from prior Notification
If a Requesting Jurisdiction requests Jersey not to inform the Taxpayer of their request for tax information for one reason or the other; Jersey's Competent Authority then requires the third-party pursuant to Regulation 3 paragraph (5) [(a)-(e)] of the TIEA Regulations and Regulation 7(5) [(a)-(e)] of the DTA Regulations not to inform the taxpayer of the Notice served to them or any information relating to the said Notice.
​​Post-Exchange Notification
Jersey does not have a post exchange notification procedure as all notifications are done by pre-exchange.
​Exchange Mechanisms
Exchanges are done using either:
- Egress – a secure workspace that Revenue Jersey uses to exchange information with third parties securely.
- Secure encrypted files – using WinZip and 7zip Applications.
While Jersey uses the Common Transmission System (CTS) for the Automatic Exchange of Information, it has not adopted CTS for EOIR exchanges.
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