Duty to pay instalments (taxpayers other than companies)
You must pay an instalment if 25% or less of your total income for the year before the year of assessment is earnings and the amount of the instalment is £100 or more.
Company tax payments
If you don't have any earnings
If all your income is from non-salary sources, (for example self-employment income, pension income or property income) you'll be sent a payment on account request for these instalments.
How it works
- you're told on your notice of assessment, which is your combined tax and long-term care (LTC) calculation for the previous year, that you need to make a payment by November and a second payment the following May for the current year's tax and LTC
- the payments are based on 50% of the tax and LTC on the notice of assessment
- any tax and LTC which has not been paid by the instalments you have made must be settled by 30 November
- any unpaid tax and LTC from the previous year may be subject to a 10% surcharge if it's not paid by the 30 November
Instalment payment on account dates
|1st payment||30 November||In the year of assessment for which the payment is due|
|2nd payment||31 May||In the year following the year of assessment for which the payment is due|
|Balance||30 November||In the year following the year of assessment for which the payment is due|
If you have earnings less than 25% of your total income
If you have a small salary (less than 25% of your total income) you'll still have payments deducted from your earnings, but as this will only account for a small part of your total tax and you must still make a payment on account.
The payment dates are the same, but your first and second payments are based on 40% of your combined tax and LTC assessment instead of 50%.
If your earnings are more than 25% of your total income
You will be making payments from any earned income, but if you have other income from which no tax is being deducted you will not be asked to make an instalment.
You still need to pay any balance of unpaid tax and LTC by 30 November in the year following the year of assessment.
Spreading out your payments
Instead of making 2 payments on account and a balancing payment, you can spread the payment of the whole of your tax over the year with a direct debit.
We'll set up your payments based on last year's tax bill and then review the instalments after we receive your tax return.
If you want to set up a direct debit, print, complete and send us this form. We will then write to you to confirm that the direct debit is set up and how much the instalments are.
Revenue Jersey direct debit instruction
Appealing against your payment on account notice
When we send you a payment on account notice it's based on your tax bill from the previous year. If your taxable income has reduced to the extent that the payment on account request is an unreasonable demand based on what your final tax bill will be, you may appeal.
In order to support your appeal we'll need a letter recommending the amount you think your payment should be and either:
- your completed tax return for the year in question
- a schedule of your income for the relevant year (your tax return will still need to be submitted in due course)
Late payment penalties
How to make payments to the taxes office