Skip to main content Skip to accessibility
This website is not compatible with your web browser. You should install a newer browser. If you live in Jersey and need help upgrading call the States of Jersey web team on 440099.
Government of

Information and public services for the Island of Jersey

L'înformâtion et les sèrvices publyis pouor I'Île dé Jèrri

  • Choose the service you want to log in to:


    Update your notification preferences


    Access government services


    Clear goods through customs or claim relief

  • Talentlink

    View or update your States of Jersey job application

Non-compliance of HVR residency requirements (FOI)

Non-compliance of HVR residency requirements (FOI)

Produced by the Freedom of Information office
Authored by Government of Jersey and published on 13 August 2019.
Prepared internally, no external costs.


When applying or reviewing the special personal tax rates assigned and applied to high net worth taxpayers (ie those not paying standard tax rates - 1.1.K / HVRs) does the Government apply the moral standards of the substance laws to ensure that no "sham" residences are supported to assist the evasion of tax in another jurisdiction? By sham "residency" the definition is a tax resident that spends less than 183 nights in the jurisdiction (Jersey) to the benefit of that jurisdiction.

Furthermore has the Government ever exchanged information with the UK HMRC in respect of "sham" residents and does it have a whistleblowing policy for those that wish to expose "sham" residents and their activities? If not why not?


Applicants for residency under the provisions of the High Value Residency Scheme are expected to reside in Jersey and contribute economically and socially to the community. Information can be found on Locate jersey’s website at:

Business and High Value Residency Applications

The last review of the operation of Jersey’s HVR arrangements was published in December 2016 and is available on the States Assembly’s website at:

Review of HVR regime

Information regarding individuals and any related exchanges of information under Jersey’s international tax-treaty obligations are absolutely exempt on grounds of taxpayer confidentiality.

The law regarding residency for tax purposes can be found at Part 18 of the Income Tax (Jersey) Law 1961 at:

Income Tax (Jersey) Law 1961

Guidance on tax residency in Jersey can be found here:

Residency for Jersey income tax 

The Comptroller of Taxes has always received – and stands ready to receive – information from members of the public on all kinds of tax wrongdoing in writing or via the Tax Disclosure Hotline on 01534 4400004.

Exemption applied

23 Information accessible to applicant by other means

(1) Information is absolutely exempt information if it is reasonably available to the applicant, otherwise than under this Law, whether or not free of charge.

(2) A scheduled public authority that refuses an application for information on this ground must make reasonable efforts to inform the applicant where the applicant may obtain the information.

Back to top
rating button