Notice for information
If Revenue Jersey needs information from you about your tax affairs, we will normally write informally to ask for the information. Most people cooperate with these requests.
If you don't or won't respond to an informal request, Revenue Jersey can send you a formal notice requesting the information. By law, you'll always have at least 30 days to respond to the notice.
Appealing the notice
You can appeal against an information notice within 30 days of receiving one. Your written appeal should state the reason you're appealing. For example, if you don't have the document, and you have no means of obtaining it.
Penalties for failing to comply
If you don't comply with the notice, you might have to pay a penalty. Revenue Jersey can charge a £300 penalty, and additional penalties of up to £60 per day. The purpose of these penalties is to encourage you to comply with the notice.
If you receive a penalty for not complying with an information notice, you have 40 days to appeal it. You can appeal for 2 reasons:
- you've taken all reasonable steps to comply with the notice
- you think the amount of the penalty is unreasonable
You cannot appeal against a penalty when the information sought is information that is required to be kept by a tax law.
Third party notices
Revenue Jersey can also request information about your tax affairs from a third party, such as your bank. We will only resort to this approach if you haven't complied with an information notice sent to you, or if Revenue Jersey believes that by approaching you first, there is a risk of the information being destroyed or removed from Jersey.
In most cases, we will send you a copy of any notice that is sent to the third party.
Where you've been asked to provide tax information, informally or otherwise, it's a criminal offence if you alter, conceal, destroy or otherwise dispose of the information requested.
The court can also apply a fine of up to £10,000.