Before you consider an appeal
You can ask for a GST decision to be reviewed by an officer who was not originally involved in the case.
This review will check the decision to make sure it is correct and you may be contacted for further information. The officer can also seek a resolution on the points of disagreement without the time and expense of involving the Commissioners of Appeal.
This review may uphold, amend, or reverse the decision.
You will be given 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.
Once the review is completed, if you still wish to take your appeal to the Commissioners of Appeal you have 40 days from the date of the review report.
GST decisions that can be appealed
You can appeal against most GST decisions, including:
- 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
The full list of decisions that you can appeal against are included in Article 84 of the GST law 2007.
How to 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 Revenue and include your:
- GST number
- any information in support of your appeal or an estimate of when you will be able to provide the information
Any GST that you are not disputing must be paid. A 2.5% surcharge will be imposed on any tax that you don't pay on time.
We will record your appeal in our appeals register and send you a letter of acknowledgement, including a reference number.
If you do not appeal within the 40-day period, the decision will normally 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.
How the appeal process works
The clerk to the Commissioners will advise you of the time, date and place of the hearing.
You are entitled to present your own case to the Commissioners, or you can be represented by an advocate, solicitor or accountant.
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 deposited the amount under dispute with the Comptroller
- you have complied with all instructions of the Commissioners
- you have provided the Commissioners with any information they've asked for before the hearing
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, including appeals, go to Part 16 of the Goods and Services Tax (Jersey) Law 2007.
About the Commissioners of Appeal for tax