If you are a Jersey paying agent, you must send us EUSD information by 30 March each year. From 1 January 2015 (for reporting by 30 March 2016) the option of the 35% retention tax has fallen away.
Moving to automatic exchange of information
Transfer of files
If you are a paying agent, we have developed an application that processes files created by you.
Use the EUSD disclosure transfer application link to validate your disclosure and either send the file to us by email or copy it to a CD and send it to us in the post.
You'll find a link to the EUSD disclosure transfer application using the link below.
European Savings Directive for agents on the Jersey Tax website
Excel template
We also have an Excel template that you can use. The completed Excel template can either be sent by email, or copied onto a CD and sent to us in the post.
Excel EUSD template
File specification
The file specification section below provides you with guidance when creating your own EUSD files for submission.
You need one header line with the sender's information, then multiple lines for each client / account / currency.
Each record (or 'line') should be terminated by CR / LF and each field should be separated by commas with data ringed by double quotes.
All fields must be completed. If there is no data, the comma separators must be included to maintain the offsets.
The first line of file must be the header line, as follows:
| Description | Format | Presents |
|---|
| Date of submission | YYYYMMDD or DDMMYYYY | mandatory |
| Paying agent tax ref | AA99999A | mandatory |
| Company Name | maximum 90 characters | mandatory |
| Address line 1 | maximum 50 characters | mandatory |
| Address line 2 | maximum 50 characters | mandatory |
| Address line 3 | maximum 50 characters | optional |
| Address line 4 | maximum 50 characters | optional |
| Address line 5 | maximum 50 characters | optional |
| Post code | maximum 10 characters | mandatory |
| Period | YYYY | mandatory |
Client records: one line per client per currency:
| Description | Format | Presents |
|---|
| Member country | 2 Character OECD code | mandatory |
| Title | maximum 40 characters | optional |
| Name 1 | maximum 50 characters | mandatory |
| Name 2 | maximum 50 characters | mandatory |
| Address line 1 | maximum 50 characters | mandatory |
| Address line 2 | maximum 50 characters | optional |
| Address line 3 | maximum 50 characters | optional |
| Address line 4 | maximum 50 characters | optional |
| Address line 5 | maximum 50 characters | optional |
| Post code | maximum 10 characters | optional |
| Account Number or Identifier | maximum 34 characters | mandatory |
| Date of birth * | DDMMYYYY or YYYYMMDD | |
| Place of birth * | No maximum length | * at least 1 of the 3 |
| TIN (Tp Id No) * | Maximum 40 characters | |
| Currency code | ISO 3 digit | mandatory |
Interest amount | 11 pre decimal point 2 post | mandatory |
Paper-based disclosure
You can also make a paper-based disclosure. It should contain the information detailed above with a new page for each change of country and be posted to us.
gov.je