Targeted sector reviews begin 2026–2027
Revenue Jersey is expanding its use of data analytics and cross-checking to identify non-compliance. Restaurants, beauty businesses, landlords, and employers are all specifically named in the new programme. If your records are not in order, now is the time to act.
What Is the 2026 Compliance Programme?
Revenue Jersey's compliance programme is the publicly stated plan for how the department will manage tax behaviour across the island. Whether you are an individual taxpayer, a business owner, a landlord, or a service provider, these changes may directly affect your obligations.
The programme is built around three clearly defined pillars — Promote, Prevent, and Respond — each targeting a different stage of the compliance journey. Understanding all three is essential for any Jersey business or individual who wants to avoid an unwelcome review.
Promote
Encouraging good behaviour
Prevent
Reducing non-compliance
Respond
Targeted reviews & investigations
Pillar 1
Promote: Encouraging Good Tax Behaviour
Revenue Jersey will focus on improving taxpayer understanding and reducing common errors before they occur. The promote pillar is the least disruptive — but it signals that Revenue Jersey is paying close attention to areas where errors are frequent.
Key actions under the Promote pillar:
- 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
Pillar 2
Prevent: Reducing Non-Compliance Before It Happens
The preventative pillar involves Revenue Jersey actively checking certain sectors and business types for compliance issues — before they escalate into formal investigations. Being caught here is less severe than a full inquiry, but it still results in corrective action.
Key preventative actions in 2026:
- 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 (International Service Entity) fee listing for correct application
- Analysing business activities to identify Economic Substance risks
- Supporting employers with Combined Employer Return (CER) obligations
Pillar 3
Respond: Targeted Reviews and Investigations
The respond pillar is the most consequential — formal reviews and investigations that can result in penalties, interest charges, and back-taxes. Revenue Jersey is expanding its use of data analytics and cross-referencing to identify discrepancies it would previously have missed.
Ongoing and expanded reviews for 2026:
- Ongoing reviews of self-employed individuals
- Examination of undeclared property income and property development profits
- Verification of Intermediary Service Vehicles (ISVs)
- 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 for correct rates
New for 2026–2027
Sector-Specific Reviews
Restaurants
Particularly cash-heavy businesses — Revenue Jersey will scrutinise declared takings against reasonable benchmarks.
Beauty Industry
Hairdressers, nail technicians, and salon operators — a sector Revenue Jersey has identified as high-risk for underreporting.
What Does This Mean for You?
Revenue Jersey is clearly signalling a more proactive and data-driven approach to compliance. This is not a temporary focus — it reflects a permanent shift in how the department operates. If your affairs are not fully up to date, the question is no longer whether you might be reviewed, but when.
Record-Keeping Matters More Than Ever
Especially for landlords, small businesses, and the self-employed. Revenue Jersey has specifically launched a record-keeping campaign — poor records will be treated as a red flag.
Property Income Is a Major Focus
Undeclared rental income and property development profits are actively being pursued. If you own rental property in Jersey, your records must be complete and accurate.
Employers Must Ensure Full Compliance
Combined Employer Returns, ITIS filings, payroll accuracy, and minimum wage compliance are all under review. Failing to register or file on time carries specific penalties.
GST Checks Are Increasing
GST Approved Trader status can be revoked for non-compliance. Retailers, importers, and service company operators should review their GST position now.
Sectors and taxpayer types named in the 2026 programme:
Restaurants
Particularly cash-heavy businesses
Beauty Industry
Hairdressers, nail technicians & salons
Property Landlords
Undeclared rents & development profits
Overseas Retailers
GST compliance monitoring
Employers
CER filing & minimum wage compliance
Service Companies
GST compliance for law firm-connected entities
How Bookkeeper.je Can Help
With Revenue Jersey increasing its focus on accuracy, transparency, and timely filing, this is the ideal moment to ensure your financial affairs are fully in order. Our team supports individuals and businesses across every area highlighted in the 2026 programme.
Record-Keeping Support
Clean, accurate, and audit-ready financial records maintained monthly — removing the risk of inadequate records under any Revenue Jersey review.
Property Income Reporting
Rental income and property development profits correctly declared and documented, including full reconciliation of income and allowable expenses.
Employer Compliance & CER Filing
Combined Employer Returns filed accurately and on time. ITIS deductions, Social Security contributions, and minimum wage compliance all maintained.
GST Registration and Returns
GST returns prepared and filed correctly each quarter — ensuring your GST position is accurate and your Approved Trader status is protected.
Payroll Processing
Full monthly payroll management with ITIS and Social Security submissions handled correctly — eliminating the risk of employer compliance failures.
Annual Accounts and Tax Returns
Personal and corporate tax returns prepared accurately from well-maintained records, aligned with Revenue Jersey's expectations.
Why Act Now?
With Revenue Jersey expanding its use of data analytics and cross-referencing, early preparation reduces risk and gives you peace of mind. Taking action now means:
Frequently Asked Questions
Which industries does the 2026 compliance programme specifically target?
The 2026 programme introduces new sector-specific reviews for restaurants (particularly cash-heavy businesses) and hairdressers, nail technicians, and other beauty industry operators. It also continues ongoing reviews of self-employed individuals, property landlords, overseas retailers, and employers who have failed to file Combined Employer Returns on time.
What is a Combined Employer Return (CER) in Jersey?
A Combined Employer Return (CER) is the annual filing that Jersey employers must submit to Revenue Jersey, reporting ITIS deductions and Social Security contributions for all employees. Revenue Jersey's 2026 programme specifically targets employers failing to register or file CERs on time. Late or inaccurate CERs can result in penalties and surcharges.
What is Independent Taxation and why is Revenue Jersey focusing on it?
Independent Taxation is Jersey's shift from joint assessment of married couples and civil partners to individual tax assessment. Revenue Jersey is running community events to support taxpayers through this transition as part of its 2026 Promote pillar — recognising that many couples are unaware of their new individual obligations.
What are Economic Substance rules and who do they affect?
Jersey's Economic Substance rules require certain Jersey-registered companies in specific sectors — such as holding companies, finance and leasing, intellectual property, and distribution — to demonstrate genuine economic activity on the island, including adequate staff, premises, and management. Revenue Jersey's 2026 programme includes formal investigations of non-compliance with these rules.
Stay Compliant With Confidence
Get Your Affairs in Order Before Revenue Jersey Does It for You
Bookkeeper.je is committed to helping Jersey businesses and individuals 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 today.