Skip to main content Skip to accessibility
This website is not compatible with your web browser. You should install a newer browser. If you live in Jersey and need help upgrading call the States of Jersey web team on 440099.
Government of Jerseygov.je

Information and public services for the Island of Jersey

L'înformâtion et les sèrvices publyis pouor I'Île dé Jèrri

  • Choose the service you want to log in to:

  • gov.je

    Update your notification preferences

  • one.gov.je

    Access government services

  • CAESAR

    Clear goods through customs or claim relief

  • Talentlink

    View or update your States of Jersey job application

Applying for a late return penalty to be cancelled or waived

​Penalties for late corporate returns

If a corporate tax return is not submitted by the deadline, the entity is liable to a penalty of £300.

If a corporate tax return has not been submitted within 3 months of the deadline, an additional penalty of £100 applies for each month the return remains undelivered to the Comptroller up to a maximum of 9 months.

For example, if the return due date is 31 December 2021, and no return was submitted, penalties would be applied as followed until such time as the return is submitted:

​1 January 2022
£300​
​1 February 2022
​1 March 2022
​1 April 2022
£100​
​1 May 2022£100​

The £100 penalty would continue for a maximum of 9 months.

Waiving a late corporate return penalty

If you receive a penalty notice for late submission of the return you may request for the penalty to be discharged or waived. An application must be made in writing (by letter or email) to the Comptroller within 40 days after the issue of the penalty notice. 

Your application must include:

  • your name (or your client's name if you're acting on behalf of someone else)
  • your authorised agent name, address and contact details (if acting on behalf of someone else)
  • your tax identification number (TIN)
  • full details as to why the return was delivered late or why the Comptroller should consider discharging or waiving the penalty

The Comptroller may consider discharging or waiving the penalty if you were prevented from delivering the return because of death, serious illness or other grave and exceptional circumstances.

Each case will be considered on its own merits. The Comptroller will notify you whether or not the penalty has been discharged or waived.

Commissioners of Appeal

If the Comptroller declines to discharge or waive the penalty, you may appeal this decision. 

Please write within 40 days of the date the Comptroller notified you that your application to discharge or waive the penalty has been declined.

Commissioners of Appeal for tax
Back to top
rating button