United KingdomRevenue Jersey
Jersey narrows EPTT exclusions for estates and connected parties
The excluded-transactions page now lists will-based transfers instead of estate wind-ups and limits the connected-party exclusion to connected companies.
By Taxxa AI OyPublished 25 September 2026
Jersey's list of transactions excluded from enveloped property transaction tax has changed in two places that matter for estate administration and intra-group transfers. Both changes bring the published list closer to Schedule 1 of the EPTT Law.
The estate exclusion has been recast. Where the page previously excluded "The winding-up of an estate"GOV, it now excludes "transfers of interest under the will of a deceased person"
GOV. For executors and Jersey property advisers, the operative question on a death-related transfer is now whether the interest passes under the deceased's will. The statute behind the list frames this exclusion as succession to an interest in the property of a deceased person, whether under a will or otherwise.
The final exclusion has been narrowed. "Transfers between connected persons" no longer appears on the listGOV; in its place stands "transfers between connected companies"
GOV. Under Schedule 1 this exclusion applies where the transferor and the transferee are each companies that are connected persons and the transaction transfers the significant interest in the entity.
Jerseylaw A transfer between connected parties that are not both companies therefore no longer appears among the listed exclusions
GOV, and advisers handling such transfers should not assume the exclusion applies.
The balance of the list is unchanged: transactions by court order such as divorce proceedings; nominee-to-beneficial-owner share transfers; transfers of shares in a company listed on a recognised stock exchange at the date of transaction; transfers of units in a collective investment fund; agreements giving an option to purchase property; transactions creating or enforcing a security interest or securing the repayment of a loan; transfers from connected parties to sole ownership where the tax has already been paid; and transfers where the transferee is a tax-exempt charity or Social Housing company, a Minister, or one of the Parishes. No EPTT form needs to be completed for transactions on the excluded list.
The exclusions above are those in Schedule 1 to the Taxation (Enveloped Property Transactions) (Jersey) Law 2022.
On a death-related or intra-group Jersey property transfer, check the revised excluded-transactions list and Schedule 1 before assuming no EPTT form is needed.