Limited Liability CompanyJersey
What it takes to form, own and run a private limited company in Jersey, and how its profit is taxed. Each figure links to the page it was read from.
This company type
At a glance
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neither a member nor a manager of a limited liability company shall be personally liable for any such debts or other liabilities of the limited liability company solely by reason of being a member or acting as a manager
The registry’s and the law’s own pages do not mention it.
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Within 5 business days (companies, foundations and LLC’s only) £205
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Limited Liability Companies (Jersey) Law 2018 is treated as tax transparent for the purposes of the Law.
Form it
Who registers it
- Registry
- Formed without visiting
- Not stated
The registry’s and the law’s own pages do not mention it.
- Formed online
- Yes
What it takes to form
Not in our records A notary, A resident director, Paying up the capital: none of these is in our records for the Limited Liability Company.
Own it
Who may own and run it
- Directors
- At least 0
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if appointed, one or more persons who are managers.
- Shareholders
- At least 1
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one or more persons who are members
- Members
- At least 1 · one person may form it alone
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one or more persons who are members
- A local company secretary
- Required
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a member or manager in the limited liability company and ordinarily resident in Jersey
- A local registered agent
- Not required
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A limited liability company shall have a registered office in Jersey. ( 2 ) A limited liability company does not comply with paragraph (1) unless the occupier of the premises that are the registered office authorizes
Each year, at the registry
- Annual registry fee
- GBP 220 (about €258)
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£220 Receipt of an electronic annual confirmation statement from an ordinarily
- Accounts on the public record
- No
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The managers of a limited liability company that has circulated a prospectus must, for each financial period of the limited liability company, deliver to the registrar
- Audit for a small company
- Not required
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( a ) it is circulating a prospectus in accordance with Regulation 30; or ( b ) its LLC agreement requires it.
- Audit
- An LLC appoints an auditor only if it is circulating a prospectus or its LLC agreement requires it (LLC General Provisions Regulations 2022, Reg 11(1)).
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( a ) it is circulating a prospectus in accordance with Regulation 30; or ( b ) its LLC agreement requires it.
Important dates
When each obligation falls due, as the authority states it.
Not in our records No dates for the Limited Liability Company are in our records.
What is public
- Directors
- Public
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The following information will be available on our public register: members share information significant person information
- Shareholders
- Public
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The following information will be available on our public register: members share information significant person information
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
Through owners+1 regime
A Jersey LLC is treated as tax transparent under Art 135D of the Income Tax (Jersey) Law 1961; the secretary files a combined notification for the company and members are taxed on their share.
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Limited Liability Companies (Jersey) Law 2018 is treated as tax transparent for the purposes of the Law.
Special regimes that may apply
- Exemption of certain income, profits or gains of an eligible investment scheme other · 100% exempt
Eligible investment schemes registered with the Comptroller of Revenue under article 118C, unless trading through a permanent establishment in Jersey Income Tax (Jersey) Law 1961, article 118C
Whether a company qualifies depends on its activity and conditions set in each statute.
- CFC rules in Jersey
- Not in our records
Close it
Closing it
The other end, which most guides leave out.
- Route
- Not in our records
- Statutory fee
- Free
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Cancellation of a declaration of a limited liability company
Every business in Jersey
GST
- Standard rate
- 5%
Goods and services fall into three categories: standard-rated at 5%, zero-rated at 0% (exports of goods, housing, medical prescriptions, international services) and exempt (financial services, insurance, postal services, some medical supplies and charities).
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These are goods and services that are taxed at a standard rate (5%) of their total value at the point of sale.
- Other rates
- 0% Exports of goods, housing, medical prescriptions, international services
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These are goods and services that are taxed at a standard rate (5%) of their total value at the point of sale.
- Registration threshold
- GBP 300,000 · about €352,299
taxable supplies, including standard-rated and zero-rated goods and services; preceding 12 months, or the coming 12 months
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You must register if your business has made taxable supplies of £300,000 or more in the preceding 12 months.
- Voluntary registration
- Yes
A business in Jersey, or an overseas retailer under the threshold, may apply for voluntary registration.
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If you are a business in Jersey or an overseas retailer under the threshold, you can apply for voluntary registration.
- A foreign company
- The same threshold applies
A service provider with no business establishment in Jersey does not have to register for GST where its Jersey customers account for the tax under the reverse charge; an overseas retailer selling goods to consumers in Jersey must register once its turnover exceeds £300,000 a year. The pages read do not state whether a representative is required.
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The 'reverse charge' procedure means that service providers who have no business establishment in Jersey don't have to register for GST, as long as their customers are.
- Returns filed
- Quarterly
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GST returns are submitted quarterly using an online form.
- Tax authority
- Registration page read 2026-10-22
Payment and banking services
None of the services whose lists we hold names Jersey. Each provider, and what a listing means.
Reference
Its name and code
- Kind
- Private limited companyDerived our grouping, the same words in every country
- Name in law
- Limited Liability Company
- Identifier
- JE-LLCA form ISO 20275 does not list.