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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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Transactions excluded from enveloped property transaction tax

​Excluded transactions

The following transactions are excluded from the scope of enveloped property transactions tax and do not attract a charge.

You are not required to complete the EPTT form in respect of excluded transactions.

  • The winding-up of an estate
  • Any transactions that take place by order of the court, such as divorce proceedings
  • The transfer of shares in a company by a nominee to the beneficial owner of the company
  • The transfer of shares in a company listed on a recognised stock exchange at the date of transaction
  • The transfer of units in a collective investment fund
  • An agreement giving a person an option to purchase property
  • A transaction that creates or enforces the repayment of a loan
  • A transfer of ownership from connected parties to sole ownership where the tax has already been paid by these parties
  • The transferee is a tax exempt charity or Social Housing company
  • The transferee is a Minister or one of the Parishes
  • Transfers between connected persons
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