Each holder of a jointly held account is attributed the entire balance or value of the joint account as well as the entire amounts paid or credited to the account. 

For example, where a jointly held account has a balance or value of £60,000 and one of the Account Holders is resident in Jersey, the amount attributable to that person in the report to Jersey will be £60,000. 

If both Account Holders in the above example were resident in Jersey, then each would be attributed £60,000 in the report to Jersey.