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Jersey high-value residents’ tax regime

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The Jersey government has published the findings of a review its high-value resident (HVR) regime, which was introduced in its current form in July 2011. The review recommends improvements, including:

  • creating a minimum annual tax charge to replace the current expected annual minimum income tax contribution for new HVRs who relocate to Jersey from 2018;
  • setting the minimum annual tax charge at £145,000 for 2018; and
  • maintaining the real value of the charge through regular uprating, probably every five years.