Jersey new Regulations (the Taxation (Implementation) (Disclosure Facility) (Jersey) Regulations 2013) provide that Jersey fund administrators and Jersey funds must make any clients who were resident in the U.K. for tax purposes between 6 April 1999 and 31 December 2013 aware of the availability of the disclosure facility with HMRC by 31 December 2013. To ensure this deadline is met, fund managers and administrators may wish to consider incorporating a notice in investor mailings sent this quarter advising investors that the disclosure facility is now available.