Jersey has published the Taxation (Income Tax, Goods and Services Tax and Revenue Administration) (Amendment) (Jersey) Law 202-, which was adopted by the States Assembly on 5 October 2021 and is currently pending sanctioning and registration by the Royal Court. Some of the main amendments introduced by the law include the following:

• New provisions are added to clarify that an offence is committed if a person fails, without reasonable excuse, to deliver tax returns, and/or to provide information and documentation in support of a return, and that a person who commits such an offence is liable to a fine;
• New provisions are added to clarify which individual, or individuals, may be held accountable for a failure perpetrated by a body corporate, partnership, or foundation;
• Changes are made in the statute of limitations for the Comptroller to amend an assessment or make an additional assessment for a person, including that an amended or additional assessment must not be made later than 2 years (down from 5) after the later of the filing due date and the date the return was delivered unless:
  • the amendment or additional assessment is required due to a careless action by the person, in which case the Comptroller must not amend the assessment later than 4 years after the later of the filing due date and the date the return was delivered; or
  • the amendment or additional assessment is required due to a deliberate action or inaction by the person, in which case the Comptroller may amend the assessment at any time;
• It is provided that where the Comptroller is satisfied that a person is liable to be registered for GST, the Comptroller is empowered to register the person whether or not the person has notified their liability (under prior rules, registration is only made after a liable person provides notification).

The law will enter into force 7 days after it is registered.