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PYB ‘Ways to pay’ booklet delivered

25 April 2022

​Former Prior Year Basis (PYB) taxpayers will this week receive a letter confirming their outstanding PYB 2019 tax bill and a ‘Ways to Pay – PYB 2019 Tax’ booklet. 

The States Assembly agreed in 2020 to move all PYB taxpayers onto Current Year Basis and as part of the reform their 2019 tax bill was frozen, for payment later.

The letter and booklet, which is going to 29,300 customers, makes it clear that they do not have to take any action until 2024, and that if they choose a payment plan, there is nothing to pay until 2025. 

The booklet outlines the three options available to customers to pay their 2019 bill and is being provided now so that those taxpayers who may prefer to put arrangements in place sooner can do so. 

The payment options are:

  • Pay the entire amount in one lump sum either via the Government of Jersey website or by calling 01534 440235. A lump sum payment can be made at any time, even if taxpayers initially select one of the other options. Around 700 taxpayers have already made a lump sum payment
  • Commit to pay on retirement using a financial product or asset. This is available to those who have not yet reached Pensionable Age at the time they elect. 
  • Enter into a Payment Plan Agreement that will start in 2025. The full PYB tax bill must be repaid by 31 December 2041, so customers can choose a plan of any length between 1 and 17 years starting in 2025. Those wanting to pay over longer can have up to 20 years, if they start making advance payments this year. They can do this via the Government of Jersey website or by calling 01534 440235. There is also an online payment calculator to help customers choose a payment amount and frequency that best suits them. 
Customers are advised to also read the additional ‘What happens if’ information, which is available online at or in printed form at Parish Halls and Customer and Local Services, before they make their election. Once they have chosen their preferred payment option, they can use the PYB election form at They have until 30 September 2024 to confirm their choice.
Richard Summersgill, Comptroller of Revenue, said: “We are keen to ensure that we are providing information to customers about payment options for their PYB 2019 tax bill, so they have plenty of time to decide how they want to pay it, and those wanting to spread payments over the maximum possible time can do so.” 

Help and support
The Finance Hub will be managing the PYB payment and administration process.
For queries on payment plans, payments or the election form, customers should contact the Finance Hub on 01534 440235. Queries relating to a taxpayer’s balance or specific tax question should be directed to Revenue Jersey on 01534 440300.
Graham Chidlow, Director of the Finance Hub, added: “Hundreds of taxpayers have already paid their 2019 bill in full, but we know there are many others who will prefer to pay over a longer time period, or on retirement. The letter and booklet will help them to make a fully informed decision, and if they’re ready, they can confirm their choice to us now, using the online form.”
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