Esheria Regulatory Atlas
Tax administration, corporate taxation, duties, reporting, and statutory liabilities. These records come from release legal-2026.07.26-907 and link directly to stored legal text.
179 matching statutes
Jersey
2 provisions
This provision sets up the Jersey revenue administration framework, gives the Comptroller of Revenue core collection and administration functions, protects tax information from unauthorized disclosure, creates penalties for wrongful disclosure and inaccurate returns, and requires certain individuals to keep records.
Jersey
1 provisions
This law confirms a supplemental Jersey–Guernsey agreement on double income tax relief.
Jersey
1 provisions
This law adds Jersey rules for double taxation relief, tax credits, order-making powers, and dividend payment statements, and it sets a fine for companies that do not comply with the new statement rule.
Jersey
1 provisions
This Law changes how certain high value residents are taxed and sets the prescribed limit at £1,250,000.
Jersey
1 provisions
This amendment changes Article 135A of the Income Tax (Jersey) Law 1961 for certain people who acquire land or property with a 1(1)(k) housing consent.
Jersey
1 provisions
This amendment lowers a repayment interest rate from 0.3% to 0.03%, lets the Minister change that rate by Order, and updates how certain tax and GST debts are paid in bankruptcy situations.
Jersey
1 provisions
This Law updates Jersey income tax rules so some married people and civil partners can elect to be taxed independently, and it sets related notification, definition, and timing rules.
Jersey
1 provisions
This amendment law changes income tax, GST, and revenue administration rules, including penalties, assessments, appeals, record keeping, and the Comptroller’s information-gathering powers.
Jersey
1 provisions
This law keeps certain fiscal laws in force, sets the 1970 standard income tax rate, and changes corporation tax so it is payable at a fixed amount, with a reduced first-year rule for newly incorporated companies.
Jersey
1 provisions
This amendment changes when a company is treated as resident in Jersey for income tax purposes.
Jersey
1 provisions
This amendment Law changes Jersey income tax instalment rules, reporting duties for certain new workers and sub-contractors, and related Comptroller powers and appeal rules.
Jersey
1 provisions
This law keeps certain fiscal laws in force until 31 December 1974, sets the 1974 standard income tax rate at twenty pence in the pound, and updates several income tax and corporation tax amounts.
Jersey
1 provisions
This amendment repeals Article 26 of the Income Tax (Jersey) Law 1961 and lets a person ask in writing for notices or forms to be sent to their appointed agent.
Jersey
1 provisions
This law imposes multinational corporate income tax on Jersey constituent entities of chargeable MNE groups and sets registration, return, payment, interest, and penalty rules.
Jersey
1 provisions
This law keeps certain fiscal laws in force, sets the 1950 income tax standard rate, and changes several income tax deduction, collection, disclosure, and prosecution rules.
Jersey
1 provisions
This amendment inserts a rule treating limited liability partnerships’ trading activities as carried on by the partners for income tax purposes, and requires a designated partner to provide a statement when notified.
Jersey
1 provisions
This Law charges tax on certain Jersey property-holding transactions and requires reporting, payment, recordkeeping, and compliance with Comptroller notices.
Jersey
1 provisions
This law changes the corporation tax amounts in Article 3 for certain companies and repeals one paragraph of that article.
Jersey
1 provisions
This amendment changes how certain bank levy repayments are taxed and allows banks to deduct levy payments as expenses.
Jersey
1 provisions
This amendment changes GST rules so input tax credit can be reversed if the related consideration is still unpaid 6 months after the relevant date, and it gives the Comptroller power to issue supplementary directions.