ARTICLE · 12 AUGUST 2025

A Guide To JPUTs (Jersey Property Unit Trusts)

Carey Olsen

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Jersey property unit trusts (JPUTs) remain a popular choice of vehicle for investment and fund structures that hold UK real estate and we continue to see a steady flow of instructions to establish new JPUTs.

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Jersey property unit trusts (JPUTs) remain a popular choice of vehicle for investment and fund structures that hold UK real estate and we continue to see a steady flow of instructions to establish new JPUTs.

This brief guide has been prepared by the real estate finance team at Carey Olsen to provide our clients and professional intermediaries with a general overview of JPUTs, their benefits and their regulation in Jersey.

What is a JPUT?

A Jersey Property Unit Trust (JPUT) is a legal structure whereby legal ownership of assets (primarily non-Jersey real estate) is vested in one or more trustees who hold the assets on trust for the benefit of unitholders upon the terms of a written trust instrument.

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The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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