High Value Residency
The 2(1)(e) application
A 2(1)(e) application is an assessment of a person, not a form. Locate Jersey handles it inside government; the substance is an evidenced case about your income, your wealth, the tax you will contribute and the property you will occupy. The paperwork is straightforward. Assembling what sits behind it is not.
Figures checked against Locate Jersey. Jersey thresholds change, and superseded numbers stay in circulation for years. Confirm the current figures before you act on them.
What is actually being assessed
Four things, in roughly this order of weight: that you will meet the minimum annual tax contribution and keep meeting it; that your wealth supports that commitment beyond your current income; that you will occupy a qualifying property; and that your arrival is, in the round, good for Jersey.
The last one has no threshold attached and is the part applicants underestimate. It covers what you do, what you might do here, and the straightforwardness of your affairs. It is a judgement, and judgements respond to how well a case is presented.
The stages
1. Private assessment
Establish whether the figures work before anyone is contacted. Nothing is filed at this stage and nothing needs to be.
2. Evidence assembly
Income, wealth, sources of wealth, structures, existing tax position, and identity documentation to onboarding standard. This is the long stage. If assets sit across several jurisdictions, expect it to dominate the timeline.
3. Approach to Locate Jersey
The case is put to the government team who run High Value Residency. Their service is free and it is genuinely useful; our role is to make sure what reaches them is complete and consistent.
4. Ministerial consideration
The decision on 2(1)(e) status. Locate Jersey’s published expectation for the decision is usually no more than 15 working days, normally within the same calendar month, for applications submitted in the first few working days of the month. It is an expectation, not a guarantee, and it covers the decision alone — not the property, tax and move work that sits around it.
A fee of £10,506.25 is payable on approval (as of 1 January 2026), on top of the professional fees, stamp duty and property costs of the move itself.
5. Property
The qualifying property has to be secured and occupied within the period the approval allows. Why this stage should have started at step one.
6. Arrival and the practical layer
Registration cards, banking, schooling, healthcare, vehicles — the part that has nothing to do with status and everything to do with whether the move works.
Where applications stall
Three places, consistently.
Evidence that lives in six places. A wealth position spread across trusts, holding companies and several banks takes weeks to document properly. Applicants who start gathering when the application starts add those weeks to the front of the process.
Inconsistency between advisers. The tax adviser’s picture, the advocate’s picture and the application’s picture have to be the same picture. When three professionals each hold a different version of the same facts, the file goes back and forth. Somebody has to hold the whole thing, and that is the specific job we do.
Property left until the end. An approval that arrives with no property identified starts a clock against a market of very few available houses. This is the failure mode that costs the most and is the easiest to avoid.
What we do, and what we do not
We prepare and coordinate: assemble the evidence pack, brief the advocate and the tax adviser so you are not paying hourly rates for document-chasing, keep the single version of the facts, and run the property search in parallel rather than afterwards.
We do not give tax or legal advice, and we do not replace Locate Jersey — their service is free and you should use it. What we add is that we work only for you. Our regulatory position sets out where our work stops.