Skip to main content Skip to accessibility
This website is not compatible with your web browser. You should install a newer browser. If you live in Jersey and need help upgrading call the States of Jersey web team on 440099.
homegov.je

L'înformâtion et les sèrvices publyis pouor I'Île dé Jèrri

  • Choose the service you want to log in to:

  • gov.je

    Update your notification preferences

  • one.gov.je

    Access government and parish services

  • CAESAR

    Clear goods through customs or claim relief

  • Talentlink

    View or update your States of Jersey job application

Public Notice

Tax help desk and Treasury cashiers have moved to La Motte Street (Social Security)



Settlement for incorrect tax returns and statements

​Settlement

It is our general practice to accept a money settlement, rather than institute proceedings before the Royal Court.

We can't give an undertaking as to whether or not we will accept a settlement in a particular case.

We will take into account a full confession and your level of co-operation. 

When calculating the settlement, we will reduce by reference to the following.

Disclosure

If you make a complete and spontaneous disclosure before being challenged, you will get the full reduction. On the other hand, if you deny until the last moment that there is anything wrong, it is unlikely that you will receive any reduction in this respect. 

Co-operation

The amount of the reduction depends on the extent to which you have been prepared to co-operate to help bring the investigation to a speedy conclusion.

If you supply information promptly, attend interviews when requested and answer questions honestly and accurately, you will get a considerable reduction for your co-operation. 

If you do not supply information, avoid attending interviews, give untrue answers to questions and generally obstruct the course of the investigation, you will get little or no reduction.

Size and gravity

If the amount of the tax is small and resulted from a minor degree of negligence, you will receive a considerable reduction. On the other hand, if the tax is large and the offence serious it is unlikely you will receive any reduction.

The settlement

A sum representing 'interest' on late payment is included in the proposed money settlement. The size of the interest will vary with the length of time over which the tax has remained unpaid.

If the matter is to be settled by means of a money settlement, you will have to sign a formal letter of acceptance and agree to make settlement within a stated period.

If you fail to honour that agreement, we will take legal proceedings against you for the recovery of the settlement.

Court action

If you are found guilty of an offence in the Royal Court, the court has the following powers:

  • for an offence committed negligently, you shall be liable to a fine
  • for an offence committed fraudulently, you shall be liable to imprisonment for up to 15 years and a fine

This is in addition to any tax due.


Back to top
rating button