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Government of

Information and public services for the Island of Jersey

L'înformâtion et les sèrvices publyis pouor I'Île dé Jèrri

Adjustment of Income Tax demands since 2018 (FOI)

Adjustment of Income Tax demands since 2018 (FOI)

Produced by the Freedom of Information office
Authored by Government of Jersey and published on 17 October 2023.
Prepared internally, no external costs.



How many income tax demands have been adjusted by 'return amendment approval' in each of the last five tax years?


What is value of these adjustments in each of the last five years?


How many appeals, complaints, amendment applications or other challenges to tax demands have been made in each of the last five tax years?


Information is available for the years 2019 to 2022.  

In amending returns, Revenue Officers will flag reasons for amendment which include, for example, taxpayer error; officer errors (usually detected during quality reviews by line managers); and so on. The information in the tables below counts amendments according to the errors posted by revenue officers. Officers will frequently flag more than one reason for amending a tax assessment; the data below only relates to one reason per amendment to avoid double counting.


Count of cases by reason ticked:

YOA*Voluntary DisclosureTaxpayer errorOfficer input errorOther

*Year of Assessment 


Total value of amendment (£) by reason ticked:

YOAVoluntary disclosureTaxpayer errorOfficer input errorOther

Negative figures indicate a net reduction in tax from the original assessment.


The table below contains a count of appeal cases logged by date entered as opposed to Year of Assessment as above:

Year EnteredAPL Case Count
2023 (in progress)160

Appeals, complaints, amendment applications and other challenges to tax demands received by Revenue Jersey are recorded within the Revenue Management System initially as an enquiry case. These cases are reviewed and actioned accordingly and can lead to communications recorded as an appeal processing case (APL) or an amend return processing case (ARP). 

In some cases, the request will not be upheld, and the outcome will be recorded and closed with the enquiry case. No information is available in respect of these cases.

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