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Information and public services for the Island of Jersey

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

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Income tax returns (FOI)

Income tax returns (FOI)

Produced by the Freedom of Information office
Authored by Government of Jersey and published on 05 May 2021.
Prepared internally, no external costs.


As at 31 March 2021 how many personal Income Tax Assessments had not been issued to individuals who had been expected to but had not filed 2018 Personal Income Tax Returns


As at 31 March 2021 the Comptroller of Revenue estimates that around 1,200 default assessments will be raised alongside 2019 default assessments. Please see Freedom of Information response reference 2019 numbers in the following link. Article 23 of the Freedom of Information (Jersey) Law 2011 has been applied.

Income Tax assessments (FOI) 

Jersey experiences relatively high levels of apparent non-filing which can arise from a number of reasons, largely related to the nature of our jobs market: for example, when individuals leave Jersey without notifying Government departments. The Revenue Transformation Programme continues to explore ways to tackle this. In the meantime, Revenue Jersey’s annual compliance programme includes work to identify and tackle any non-filers who ought to file a tax return; and to remove from the annual tax-return cycle those who do not need to file a tax return.

Article applied

Article 23 Information accessible to applicant by other means

(1) Information is absolutely exempt information if it is reasonably available to the applicant, otherwise than under this Law, whether or not free of charge.

(2) A scheduled public authority that refuses an application for information on this ground must make reasonable efforts to inform the applicant where the applicant may obtain the information

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