Revenue Jersey has released its compliance programme for 2026, outlining how it intends to promote good tax behaviour, prevent non‑compliance, and respond to areas of risk across the island’s tax system. Whether you are an individual taxpayer, a business owner, a landlord, or a service provider, these changes may affect your obligations.
At Rosscot, we help individuals and businesses navigate Jersey’s tax landscape with confidence. With Revenue Jersey increasing its focus on accuracy, transparency, and timely filing, now is the ideal moment to ensure your affairs are fully up to date.
What Is the 2026 Compliance Programme?
Revenue Jersey’s programme is built around three pillars – Promote, Prevent, Respond – each targeting different aspects of compliance.
1. Promote: Encouraging Good Tax Behaviour
Revenue Jersey will focus on improving taxpayer understanding and reducing common errors by:
- Updating guidance for self‑employed individuals and businesses.
- Nudging new taxpayers to file online as the default option.
- Providing education materials to schools for students aged 14–18.
- Running community events to support those moving to Independent Taxation.
- Launching a campaign to encourage better record‑keeping, including for those with rental income.
2. Prevent: Reducing Non‑Compliance Before It Happens
Key preventative actions include:
- Revoking GST Approved Trader status for non‑compliant taxpayers.
- Reviewing service companies connected to law firms for GST compliance.
- Checking retailers in the visitor refund scheme following recent rule changes.
- Reviewing the ISE fee listing to ensure correct application.
- Analysing business activities to identify economic substance risks.
- Supporting employers with Combined Employer Return (CER) obligations.
3. Respond: Targeted Reviews and Investigations
Revenue Jersey will continue and expand its compliance reviews, including:
- Ongoing reviews of self‑employed individuals.
- Examination of undeclared property income and property development profits.
- Verification of Intermediary Service Vehicles (ISVs).
- New sector‑specific reviews for 2026–2027, including:
- Restaurants (particularly cash‑heavy businesses)
- Hairdressers, nail technicians, and other beauty industry operators
- Monitoring overseas retailers for GST compliance.
- Investigating non‑compliance with Economic Substance rules.
- Random checks on GST, ITIS, and Social Security compliance.
- Reviews of employers failing to register or file CERs on time.
- Checks on minimum wage compliance.
- Reviews of Land Transaction Tax filings to ensure correct rates are applied.
What Does This Mean for You?
Revenue Jersey is clearly signalling a more proactive and data‑driven approach to compliance. This means:
- Record‑keeping matters more than ever – especially for landlords, small businesses, and the self‑employed.
- Property income is a major focus, including undeclared rents and development profits.
- Employers must ensure CERs, payroll, and minimum wage obligations are fully compliant.
- GST compliance checks will increase, especially for retailers and importers.
If your tax affairs are not fully up to date – or if you are unsure – now is the time to act.
How Rosscot Can Help
At Rosscot, we support individuals and businesses across all areas highlighted in the 2026 programme:
- Personal and corporate tax return preparation
- Record‑keeping support and compliance reviews
- Property income reporting (including development profits)
- Employer compliance, CER filing, and payroll support
- GST registration and return assistance
- Economic Substance assessments
Our team ensures your filings are accurate, timely, and fully aligned with Revenue Jersey’s expectations.
Why Act Now?
With Revenue Jersey increasing its use of data analytics, cross‑checking, and targeted reviews, early preparation reduces risk and gives you peace of mind.
Taking action now means:
- Fewer surprises if your sector is reviewed
- Better quality records for 2025 and 2026
- Confidence that your filings are correct
- Support from a trusted local team
Stay Compliant With Confidence
Rosscot is committed to helping Jersey taxpayers navigate the evolving compliance landscape. If you would like a review of your current position or support with any of the areas highlighted in the 2026 programme, get in touch with us today.
Together, we’ll ensure your tax affairs are accurate, compliant, and future‑proof.
