Collecting tax arrears
Tax and long-term care arrears are taken into account when calculating your effective rate.
The maximum rate than can be set depends on how many years of outstanding tax you have:
- 1 year 27%
- 2 years 32%
- 3 years or more 37%
It may be that a balancing payment at the end of the year is more appropriate, especially if you have a high proportion of income from non-employment sources (eg investment or property income) or your earnings have ceased.
Alternatively, you can set up a monthly direct debit to cover the tax from these sources of income. Just ask for a direct debit mandate from Revenue Jersey.
You can find out more about time to pay arrangements if you're unable to pay your tax here.
Problems paying your personal tax bill