If you have to make an instalment in May the deadline for paying any remaining balance of tax is midnight 30 November, otherwise a surcharge will be applied.
Late payment surcharge
If your tax has not paid in full by the deadline, then you will be charged for late payment.
You will have 10% added to the amount of tax that remains unpaid.
The late payment surcharge will not be applied if:
- you have to make a 40% instalment in May because you also have some income from earnings and 70% or more of your tax is paid before 30 November
- any remaining balance for the year of assessment is £500 or less
I've been surcharged and don't agree
If you receive a notice and believe there are exceptional circumstances which prevented you from paying the amount owed before the deadline, you should write to Revenue Jersey immediately.
You should clearly state what the exceptional circumstances are.
If we accept that there is a valid reason which prevented payment being made on time, the charge will be waived.
If we don't accept the reason as valid, then you must pay the late payment charge or appeal if you believe your case should be heard by the commissioners of appeal.
Examples of circumstances which have not been regarded as exceptional include:
- payment just after the deadline
- submission of cheques which have been completed incorrectly (eg unsigned or containing words and figures that do not match)
- postal delays
- absence from the Island
Appealing against Revenue Jersey's refusal to waive the charge
You have the right to appeal against our refusal to waive the charge.
If you want to appeal, you must write to Revenue Jersey within 40 days of being notified of the decision not to waive the charge. You must clearly state why you are appealing.
You should enclose any supporting documentary evidence which explains why you were unable to pay the tax due by the deadline. Your appeal will be acknowledged by Revenue Jersey and listed for hearing before the Commissioners of Appeal.
You will be notified of when and where your appeal will be held.
The Commissioners of Appeal for tax