Duty to pay instalments (taxpayers other than companies)
You must pay instalments if 25% or less of your total income for the year before the year of assessment is earnings from employment, 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
- we send you a Payment on Account notice (It's an estimated payment amount toward your coming tax bill for the year based on 50% of the total tax bill your paid last year)
- you must pay the 'Payment on Account' amount by 30 November
- in the new year, you complete your tax return
- if your assessment is not calculated before 31 May, you must pay the same amount you paid the previous November
- if your assessment is calculated before 31 May, you must pay the outstanding amount, if lower (your tax for the year less the payment you made the previous November)
- any remaining balance is due before the late payment surcharge deadline the following November. This date is included on your tax assessment
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 (25% or less 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 as long as the payment on account amounts are covered in full by the due dates.
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
Disagreeing with your payment on account notice
You can apply to have the payment on account reduced or waived one month or more before the payment on account is due if the:
- liability is going to be substantially less than the sum of instalments
- income (other than earnings) is going to be substantially less
In order to support your application you'll need to tell us 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)
A refusal to reduce or waive the instalment can be appealed within 40 days of the notice of refusal.
Late payment penalties
How to make payments to Revenue Jersey