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Overview

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Identifiers

Collect two identifiers from each business customer in Jersey and submit them as strings on the application body. Tax ID: Alphanumeric identifier issued by the Comptroller of Revenue under the Income Tax (Jersey) Law 1961. Company references begin with the letter ‘C’; partnership references begin with ‘D’ or ‘E’. Older format: two letters + up to five digits (e.g. CC00000). Current issuances are 10-digit numbers. Jersey levies income tax at 0% on most companies (standard rate); regulated financial services entities (banks, trust companies, fund managers) pay 10%; utility companies pay 20%; large corporate retailers (≥£2M retail sales to Jersey residents comprising ≥60% of trading turnover) pay 0–20% on a sliding scale based on taxable profits (0% below £500K, 20% at £750K+). Constituent entities of MNE groups with consolidated annual revenue ≥€750M are additionally subject to 15% Multinational Corporate Income Tax (MCIT) under the Multinational Corporate Income Tax (Jersey) Law 2025 for accounting periods beginning on or after 1 January 2025; those entities must hold a Jersey TIN and register via pillartwo.tax.gov.je. No VAT or GST equivalent applies to B2B transactions below the Jersey GST threshold; where turnover from taxable supplies exceeds £300,000 per year, a 5% GST registration is required (7-digit GST number issued by the Comptroller of Revenue). The tax reference number appears on Revenue Jersey correspondence and annual tax returns; no separate standalone tax certificate is routinely issued. Registration number: Numeric identifier allocated by the JFSC Registry at incorporation under the Companies (Jersey) Law 1991. Appears on the Certificate of Incorporation and all Registry filings. Partnerships use a separate numeric series allocated at registration. No standard prefix convention is publicly specified; the number is referenced on all Registry-issued documents.

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Sector regulators

Jersey Financial Services Commission (JFSC) · Revenue Jersey (Comptroller of Revenue) · Jersey Financial Intelligence Unit (JFIU) · Jersey Gambling Commission

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How documents combine

For each evidence area, this table shows whether the listed documents are alternatives (any one of) or a bundle (all required). The artifact-by-artifact lookup follows below.

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Documents to collect

The physical documents you’ll collect from your customer, with the evidence area each one proves. One document can prove multiple areas — for example, Brazil’s Cartão CNPJ covers both tax and business-registration proof, so it appears once with both areas listed. Not applicable in Jersey: Operating Permit. Skip these areas — no local artifact exists.

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Collection notes

  • Legal Registration: Issued by the JFSC Registry upon incorporation under the Companies (Jersey) Law 1991. States the company name, company registration number, date of incorporation, and company type (public/private, par value/no par value/guarantee). Constitutes conclusive evidence of incorporation. Electronic certificates are available via the myRegistry portal; certified paper copies and apostilled versions are available through the Registry or licensed intermediaries. For foundations, the equivalent is a Certificate of Establishment.
  • Constitutive Documents: The constitutive document for Jersey companies under the Companies (Jersey) Law 1991; called ‘Memorandum and Articles of Association’ (consistent with UK/Channel Islands practice). The memorandum states the company name, whether public or private, company type (par value / no par value / guarantee), member liability, and registered office. The articles govern internal management and shareholder rights. Uploaded as a single PDF (including signed subscriber pages) to the JFSC Registry at incorporation and publicly available. For LLPs, the equivalent is a partnership agreement (not public). For foundations, the Charter and Regulations serve as the constitutive document.
  • Tax Registration: Jersey has no VAT at the standard rate for most business-to-business transactions. Revenue Jersey issues a Tax Reference Number (TRN) to all Jersey-incorporated companies and registered entities; the TRN appears on Revenue Jersey correspondence and tax returns. No standalone tax certificate document is routinely issued — the TRN notification letter serves as the tax registration evidence. Companies whose taxable supplies to Jersey-resident non-business customers exceed £300,000 per year must also register for GST (5%); a 7-digit GST registration number is then issued by the Comptroller of Revenue and printed on the GST certificate.
  • Sector-Specific License: The Jersey Financial Services Commission (JFSC) supervises banking (Banking Business (Jersey) Law 1991), investment business (Financial Services (Jersey) Law 1998), trust and company service providers (Financial Services (Jersey) Law 1998), fund services business (Financial Services (Jersey) Law 1998), insurance (Insurance Business (Jersey) Law 1996), money services business (Financial Services (Jersey) Law 1998), and virtual asset service providers. The JFSC Register of regulated entities is publicly searchable at jerseyfsc.org. COBO (Control of Borrowing (Jersey) Order 1958) consent is required for certain capital-raising activities by all Jersey entities. The Jersey Financial Intelligence Unit (JFIU) oversees AML/CFT compliance under the Proceeds of Crime (Jersey) Law 1999.
  • Governance Records: Every Jersey company must maintain a Register of Directors under the Companies (Jersey) Law 1991. Director names, addresses, and appointment dates must be notified to the JFSC Registry within 21 days of any change. Director information is held at the registered office; a Registry search (via the myRegistry portal at jerseyfsc.org) returns company status and significant persons for public searches. The annual confirmation submitted to the JFSC Registry confirms current directors and secretaries.
  • Signing Authority: No statutory form prescribed under the Companies (Jersey) Law 1991. A written board resolution passed by the directors is the standard mechanism to authorise a specific signatory or attorney. Powers of attorney must be executed in accordance with Jersey law; for real property transactions a notarial act before the Royal Court is required, but for general commercial authority a company-signed and sealed (or two-director executed) document suffices. Special resolutions require approval by not less than two-thirds of votes cast with 15 days’ notice.
  • Address: Conduit accepts a signed lease (no time limit), utility bill, or bank statement dated within 90 days as proof of registered or operating address. The same document satisfies both registered-address and principal-place-of-business checks. Jersey utility providers include Jersey Electricity, Jersey Water, and JT (Jersey Telecom).
  • Good Standing: Issued by the JFSC Registry; certifies that the company is incorporated and registered in Jersey, has completed all required annual confirmations and filed accounts where applicable, maintains a valid registered office, and is in good standing with the Registry. Available for all active entities that have completed all required prior-year annual returns and submitted accounts where relevant. Features an authentication ID that can be validated online. Certified paper copies and apostilled versions are available through licensed intermediaries (e.g. System Day). The certificate is issued in English.

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Person roles

When you submit a person on the application body, set their role to one of Conduit’s canonical BusinessPersonRole values. Use this table to map a local corporate-governance title onto the right canonical role.

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Notes

  • Jersey is a Crown Dependency of the British Crown, not part of the UK or the European Union. It has its own legislation, courts (Royal Court of Jersey), and regulatory framework. All documents are in English.
  • The JFSC acts as both the financial services regulator and the companies registry — unlike most jurisdictions where these functions are separate. The myRegistry portal (jerseyfsc.org/myregistry) is the primary interface for company searches, annual confirmations, document orders, and certificate requests.
  • Jersey has no VAT or equivalent goods-and-services tax on most B2B transactions. A 5% GST applies to supplies of goods and services to Jersey-resident non-business customers where the supplier’s annual value of such supplies exceeds £300,000. Standard corporate income tax rate is 0%; regulated financial services entities pay 10%; utility companies and qualifying large retail/property businesses pay 20%.
  • Cell companies (PCC and ICC) are extensively used in Jersey’s funds and insurance sectors. Each incorporated cell of an ICC has its own company registration number from the JFSC Registry.
  • Foundations must be established via a qualified member who holds a JFSC Class OA trust company business licence. The JFSC issues a Certificate of Establishment (not a Certificate of Incorporation) upon registration of a foundation.
  • New company registrations require COBO (Control of Borrowing (Jersey) Order 1958) consent in addition to the JFSC Registry application; applications are submitted simultaneously through the myRegistry portal. The Control of Borrowing (Jersey) Amendment Order 2026 has streamlined certain COBO consent requirements.
  • Jersey is on the FATF ‘white list’ (mutual evaluation last completed 2024) and the OECD Inclusive Framework. Jersey has enacted Pillar Two legislation effective 1 January 2025: the Multinational Corporate Income Tax (Jersey) Law 2025 (MCIT) and the Multinational Taxation (Global Anti-Base Erosion – IIR Tax) (Jersey) Law 2025. These impose a 15% effective minimum tax rate on constituent entities of MNE groups with consolidated annual revenue ≥€750M in at least two of the four preceding fiscal years. The MCIT is a corporate income tax modelled on the GloBE rules and operates alongside the existing 0/10/20 regime; it is not a Qualified Domestic Minimum Top-up Tax (QDMTT). Jersey was granted OECD transitional qualified status for its IIR in August 2025. In-scope MNE groups must register all Jersey constituent entities — each of which requires a Jersey TIN — via pillartwo.tax.gov.je before the end of their first in-scope fiscal year. Filing deadlines are 12 months after fiscal year-end for MCIT and 15 months for IIR returns (18 months for the initial year).