Outstanding ITIS (FOI)Outstanding ITIS (FOI)
Produced by the Freedom of Information officeAuthored by Government of Jersey and published on
08 November 2023.Prepared internally, no external costs.
Request
A
Please provide a year by year breakdown for outstanding tax and the type of tax debt.
B
Please advise of top 10 individual's and companies' debts.
C
Please provide details on any recovery action that will be taken to recover these debts.
Response
A
Please see the table below for a year-by-year breakdown of overdue outstanding tax by year and tax type. Final payments for the balance payment on Income Tax for 2022 are due by 30 November 2023.
| Year | Income Tax | ITIS | GST |
| 2023 | £0
| £12,903,711
| £5,379,442 |
| 2022 | £0 | £6,185,791 | £6,987,340 |
| 2021 | £38,812,636 | £2,702,325 | £4,128,152 |
| 2020 | £22,527,285 | £1,517,767 | £2,178,293 |
| 2019 | £12,339,675 | £905,039 | £1,393,923 |
| 2018 | £7,402,547 | £280,618 | £762,064 |
| 2017 | £4,495,622 | £147,646 | £330,948 |
| 2016 | £3,239,554 | £104,163 | £216,020 |
| 2015 | £2,326,841 | £50,716 | £104,392 |
| 2014 | £1,501,328 | £34,049 | £65,663 |
| 2013 | £1,187,639 | £35,180 | £57,970 |
| 2012 | £1,048,799 | £39,989 | £51,211 |
| Pre 2012 | £3,277,355 | £89,690 | £115,735
|
B
Please see the below table for the total overdue tax debt for top 10 Individuals and Companies:
| Entity | Total |
| 1 | £779,386
|
2
| £753,931
|
3
| £680,865
|
4
| £619,337
|
5
| £562,549
|
6
| £539,183
|
7
| £515,845
|
8
| £498,603
|
9
| £479,573
|
10
| £456,566
|
C
Recovery action will vary depending on a number of factors including, for example, the ability of the debtor to repay and their engagement with the Treasury Debt Collection Team. Of the 10 largest debtors: 1 is insolvent; 1 has undertaken to pay within 3 months; 5 payment plans are in place ranging from 1 to 3 years; 1 payment plan is in negotiation; and 2 cases are under debt-enforcement action.
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