Before you consider an appeal
If you have reason to think that a GST officer may have acted improperly, you can ask them to explain their behaviour.
If you are still not satisfied, you can write to the Comptroller of Revenue. The comptroller will investigate your claims and, if necessary, will take corrective action.
How do I know if my case is eligible for an appeal?
You can appeal against most GST decisions, including matters such as:
- GST registration
- the GST charged on the supply of goods or services
- the amount of any input tax credited to a person
- a claim for a GST refund
- a penalty tax or a surcharge
- an assessment or determination
- imposing any condition under the GST law or regulations
For a full list of what you can appeal against, see Article 84 of the GST law 2007.
Goods and Services Tax (Jersey) Law 2007 on Jersey Law website
How do I appeal a GST decision?
To appeal a GST decision, you must submit a written notice of appeal within 40 days of the date of the decision. A notice of appeal must be in writing and must specify the grounds of the appeal.
Send your appeal to the Comptroller of Taxes, headed with 'GST appeal', and include your:
If you do not appeal within the 40-day period, the decision will become final.
If your appeal is late
If you are prevented from appealing within 40 days due to absence, sickness or other reasonable cause, the comptroller may allow your appeal if it is submitted without unreasonable delay. You should include an explanation for the delay with your late appeal.
You must pay any GST that is not in dispute
When you submit an appeal, you must arrange to pay any GST that you are not disputing.
For example, if you owe £3,000 GST but you believe that you only owe £2,400, then you must arrange to pay the £2,400. A 2.5% surcharge will be imposed on any tax you don't pay on time.
Supporting information for your appeal
You must send us any information you want to be considered in support of your appeal as soon as possible. If you can't avoid a delay, it helps if you estimate how long it will be before you can send us the information.
How the appeal process works
What will happen to my appeal?
When we receive your appeal, we will record it in our appeals register and send you a letter of acknowledgement, including a reference number.
The appeal will be progressed as follows:
Step one - review of GST decision
We'll ask you if you want the GST decision to be reviewed by a GST officer who was not involved in the original decision.
The purpose of a review is to check the correctness of the decision or determination and, where possible, seek a resolution of points of disagreement without the time and expense for both parties of a Commissioners of Appeal hearing.
This review may uphold, amend, or reverse the decision.
The reviewing officer may contact you for further information and will give you a written report of the outcome within 20 working days of us receiving all information relevant to the review.
The 40-day time limit for appeal is stopped for the duration of the review.
Step two - appeal to Commissioners of Appeal
If you are still not satisifed after the review has been completed, you have the right of appeal to the Commissioners of Appeal within an additional 40 days from date of the review report.
The most convenient way to do this is to inform the comptroller, who will advise the clerk to the commissioners. The clerk will advise you of the time, date and place of the hearing.
You must have deposited the amount under dispute with the comptroller, but this will be returned with interest if your appeal is successful.
You are entitled to present your own case to the commissioners, or you can be represented by an advocate, solicitor or accountant.
Appeal conditions
The commissioners will only hear an appeal if:
- you are up to date with your GST returns
- you have paid all GST except the amount that you are appealing
- you have complied with all instructions of the commissioners
- you have provided the commissioners with any information they've asked for before the hearing
What powers do the commissioners have?
The commissioners can:
- uphold, revoke, or vary any GST direction or decision
- substitute a decision with their own
- refer a matter back to the comptroller for a new decision
- direct you or the comptroller to pay any sum that is due to the other party, plus interest
For further information see Part 16 of the Goods and Services Tax (Jersey) Law 2007, which deals with appeals.
Goods and Services Tax (Jersey) Law 2007 on Jersey Law website
About the Commissioners of Appeal
What happens at an appeal hearing?
The commissioners will try to keep the hearing procedure as informal as possible.
They will determine the order in which the parties will be heard. In some cases, the comptroller will introduce the appeal and give some background information, and then the appellant will present their case.
The commissioners are impartial and are there to ensure that you have a fair hearing.
The commissioners will usually tell you their decision at the end of the hearing.
What can I do if I don't agree with the appeal decision?
If you do not accept the commissioners’ decision, you must immediately express your dissatisfaction and tell the commissioners that you intend to appeal to the Royal Court. You can only appeal to the Royal Court on a point of law.
You then have 21 days to bring your appeal to the Royal Court. You will be advised on how to proceed at that time by the court.
gov.je