Frozen Tax Year

​​​Request ​851294192

2019 Frozen Prior Year tax basis

1.

Provide the number of persons have avoided this debt by leaving the Island without paying or dying with insufficient funds in the “estate to cover the tax dues?

2.

Provide the number of persons that have avoided this debt by dying with insufficient funds in the “estate to cover the tax dues?

3.

Provide the number of persons that have avoided this debt by any other means?

4.

Provide the total funds/amount currently confirmed as a loss as will not be claimed back.

5.

What method/s have or will been made to recoup these losses Does the civil debt expiry times of 3 & 10 years respectively apply to these debts or is this covered in the Income tax law?

Response

1. & 2.

Just over £317 million of tax remains suspended in respect of 2019 PYB liabilities. As of 20 July 2026, around £40 million has been paid; and around £277 million remains outstanding for payment in future years.

Fewer than 12 taxpayers have left Jersey and subsequently had their 2019 debt written off. This largely occurs where the outstanding tax is too small to pursue economically. 170 taxpayers have passed away with insufficient funds in their estate fully to cover their 2019 liability.

3.

Fewer than 12 taxpayers have had their 2019 debt written off for other reasons including the negligible amount of tax outstanding to pursue economically.

4.

The total amount written off from these taxpayers is in the region of £800,000.

5.

A liability is written off when it is deemed no longer collectible. Officers explore all avenues available to them before making the decision to write off any liability.

Collection of the 2019 debt is governed by the Income Tax (Payment of 2019 Liability) (Jersey) Regulations 2021. There is no expiry date for these tax debts.

Disclosure control has been applied to protect the identification of individuals in accordance with Article 25 of the Freedom of Information (Jersey) Law 2011.

Article applied

Article 25 - Personal information

(1) Information is absolutely exempt information if it constitutes personal data of which the applicant is the data subject as defined in the Data Protection (Jersey) Law 2018.

(2) Information is absolutely exempt information if –

(a) it constitutes personal data of which the applicant is not the data subject as defined in the Data Protection (Jersey) Law 2018; and

(b) its supply to a member of the public would contravene any of the data protection principles, as defined in that Law.​