Filling out your personal tax return
If you receive an income tax return form you must complete it and send it back to us to ensure that you pay the correct amount of tax for that year.
A completed return provides us with all the details of your income so we can assess how much tax you should be paying. It also allows you to claim all the allowances, reliefs and deductions you're entitled to.
Please complete the form carefully - there are penalties for making an incorrect declaration.
Tax investigations
How should I complete my income tax return?
When completing your return please:
- write clearly in black or blue ink
- use the notes that accompany the return to assist you
- keep your figures in the boxes provided
Please don't:
- include pence
- write 'not applicable' or versions thereof on any sections that do not apply to you
What if I don't receive a form?
If you received a zero effective rate notice for the whole of the previous year and also don't receive a form, it may mean that we believe you are not liable to pay tax.
If you believe you are liable to tax and should have received a form please contact us immediately.
What income am I required to declare?
If you are resident in Jersey for tax purposes, all sources of income are liable to tax whether arising in Jersey or elsewhere. Please see the 'Guidance notes for tax returns' page for full information about completing your return.
Guidance notes for tax returns
What if I send in my return late or don't send one at all?
If you fail to send in your completed tax return by the deadline, we'll charge you a penalty of up to £250 (maximum).
Legal proceedings may also be taken if you fail to send your return in at all. The penalty for this is a fine up to £5,000.
I shouldn't have received a form
If you believe that the form has been sent to you in error, for example you have left Jersey and have no sources of Jersey taxable income in the year, please contact us and we will amend our records.