Paying GST

The tax is collected by Revenue Jersey on goods and services within Jersey (domestic GST) and Customs and Immigration on imports (import GST).

Covid support for businesses

Eligible businesses, including self-employed people, who are most affected by the Coronavirus pandemic can now apply to defer their payment of GST.

You can make a card payment over the phone for payment of domestic GST.

Telephone: + 44 (0) 1534 440235 Monday to Friday, 9am to 5pm.

Internet banking

Pay domestic GST (Use this account number if you're paying any amount due on your GST return to Revenue Jersey.) Quote your GST registration number as your reference
Bank	HSBC
Branch	St Helier, Jersey
Account name	Treasurer of the States
Account number	92144735
Sort code	40 - 25 - 34
You can't specify which GST period you are paying when you pay by internet banking so payments will be set off against the earliest outstanding year.

You can post a cheque made payable to the Treasurer of the States and send it to:

Include your name, GST registration number and the GST period you are paying.

Revenue Jersey
PO Box 56
St Helier
Jersey
JE4 8PF

Include your name and your customs invoice number.

Goods Control
Jersey Customs & Immigration Service
Maritime House
La Route du Port Elizabeth
St Helier
Jersey
JE1 1JD

How you can pay GST on imports depends on whether your business is GST registered and Customs approved.

My business is GST-registered and Customs-approved	Your goods will be released automatically when they arrive in Jersey, and you will have no GST to pay.
My business is GST-registered but is not Customs-approved	You should become Customs-approved. You must pay Customs within three days, which adds unnecessary costs to your business. Customs approved traders
My business is not GST-registered, but is Customs-approved	Your goods will be released automatically when they arrive in Jersey, although you won't benefit from the de minimus (you must pay GST on imports with a value less than £135). You must pay Customs within 30 days using CAESAR. Customs declaration and payment website, CAESAR
My business is not GST-registered and not Customs-approved	You must declare the value and pay GST within 3 days. (The de minimis personal allowance does not apply to businesses.)