Voluntary disclosure help
A voluntary disclosures is not about getting a tax ruling, or a chance to enter a discussion about an interpretation of the law. It's about putting your taxes right.
If you're not sure you need to make a disclosure, our guidance tells you the types of income that some people forget to put on their returns.
Types of income you need to tell us about
If you're under investigation
You can't make a voluntary disclosure if you're already under investigation, or if we start an investigation before you make the disclosure.
An investigation is a process where we seek more information, because we think a person or business has made an inaccurate declaration. The purpose of the investigation is to work out the correct tax. Routine enquiries into a tax return for example, where we might ask for a certificate as proof or request a breakdown of expenses, are not investigations.
You are likely to be under investigation if you're in correspondence with a Compliance Manager or Compliance Officer. If you're not sure, call the tax disclosure helpline to find out.
If you've been investigated in the past
You can still tell us using the disclosure form. You may also be given credit for coming forward voluntarily.
Making a disclosure
- must contain all the facts relevant to your tax affairs that we don't know about
- should be done using our online form
If you can't use the online form, you can ask someone to make a disclosure on your behalf. Failing that, call the disclosure helpline for a paper form.
Accurate records not kept
If you can't provide exact details, because you haven't kept accurate records, then provide your best estimate. You'll need to show us how you have arrived at your figures.
As a data controller under the Data Protection (Jersey) Law 2005, the Taxes Office is required to process personal data fairly and lawfully.
We're collecting information for the purpose of the assessment and collection of tax. We won't share your information with anyone, except under limited situations, for example when we're legally obliged to share information with the law enforcement agencies.