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Taxation (Implementation) (Disclosure Facility) (Repeal) (Jersey) Regulations 201-

A formal published “Ministerial Decision” is required as a record of the decision of a Minister (or an Assistant Minister where they have delegated authority) as they exercise their responsibilities and powers.

Ministers are elected by the States Assembly and have legal responsibilities and powers as “corporation sole” under the States of Jersey Law 2005 by virtue of their office and in their areas of responsibility, including entering into agreements, and under any legislation conferring on them powers.

An accurate record of “Ministerial Decisions” is vital to effective governance, including:

  • demonstrating that good governance, and clear lines of accountability and authority, are in place around decisions-making – including the reasons and basis on which a decision is made, and the action required to implement a decision

  • providing a record of decisions and actions that will be available for examination by States Members, and Panels and Committees of the States Assembly; the public, organisations, and the media; and as a historical record and point of reference for the conduct of public affairs

Ministers are individually accountable to the States Assembly, including for the actions of the departments and agencies which discharge their responsibilities.

The Freedom of Information Law (Jersey) Law 2011 is used as a guide when determining what information is be published. While there is a presumption toward publication to support of transparency and accountability, detailed information may not be published if, for example, it would constitute a breach of data protection, or disclosure would prejudice commercial interest.

A decision made 15 October 2015:

Decision Reference:   MD-ER-2015-0053

Decision Summary Title :

The Taxation (Implementation) (Disclosure Facility) (Repeal) (Jersey) Regulations 201-

Date of Decision Summary:

5 October 2015

Decision Summary Author:

 External Relations

Decision Summary:

Public or Exempt?

Public

Type of Report:

Oral or Written?

Written

Person Giving

Oral Report:

N/A

Written Report

Title :

Taxation(Implementation) (Disclosure Facility) (Repeal) (Jersey) Regulations 201-

Date of Written Report:

5 October 2015

Written Report Author:

Adviser – International Affairs

Written Report :

Public or Exempt?

Public

Subject: 

The Taxation(Implementation) (Disclosure Facility) (Repeal) (Jersey) Regulations 201-

Decision(s):

The Minister for External Relations approved for lodging au Greffe the Taxation(Implementation) (Disclosure Facility) (Repeal) (Jersey) Regulations 201-

Reason(s) for Decision:

In 2013 the States made Regulations (Taxation (Implementation) (Disclosure Facility) (Jersey) Regulations) which gave effect to an obligation set out in a Memorandum of Understanding between Jersey and HMRC of the UK. The obligation to which Jersey assented concerned a disclosure facility available to persons resident in the UK for UK tax purposes and who are clients of Jersey financial institutions (“relevant persons”). The Regulations required Jersey financial institutions (FIs) to contact their current clients who are relevant persons to make them aware of the disclosure facility before the 31st December 2013 and to remind them of the facility in the six month period ending on the 30th September 2016 when the DF would terminate as at that date HMRC will be in receipt of financial account information automatically in accordance with the provisions of the UK FATCA type intergovernmental agreement.

 

The HMRC has now confirmed that the current Disclosure Facility is to come to an end on 31 December 2015, as proposed by the UK Chancellor in his March 2015 Budget Statement. As a result the existing Regulations will then cease to have effect and there will no longer be an obligation to remind customers of the facility in the six month period ending on 30 September 2016.

 

Resource Implications:  

There are no financial or manpower implications arising from the law drafting instructions.

Action required:

The Greffier of the States is requested to lodge “au Greffe” the Regulations cited above with a view to securing the earliest possible date for debate.

Signature: 

 

 

 

Position: 

Minister for External Relations

Date Signed:

 

 

 

Date of Decision (If different from Date Signed):

 

 

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