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Late payment of tax

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:

  • 70% or more of your tax is paid through ITIS
  • any remaining balance for the year of assessment is £500 or less

We issue late payment notices shortly after the deadline date.

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 the Comptroller of Taxes immediately.

Your letter should clearly state what the exceptional circumstances are. If the comptroller accepts that there is a valid reason which prevented payment being made on time, he will waive the charge. If the comptroller does not 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 over the weekend following 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 the comptroller’s refusal to waive the charge

You have the right to appeal against the comptroller’s refusal to waive the charge.

If you want to appeal, you must write to the comptroller within 40 days of being notified of his decision not to waive the charge. Your letter 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 the comptroller 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

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