Unpaid Tax Liabilities

​​Request 852485740

Please provide information held relating to how much unpaid tax is outstanding for the past 3 years not including what is owed for last year if that applies

Also - the general reasoning for being unpaid EG persons left Jersey W/O paying or died without funds - all reasons please

Response

Debt By Tax Type by Year of Assessment​

Outstanding ITISi

Notes:

General

Debt in this context refers to sums of tax which are currently on the Revenue Management System and to be pursued.

• After assessment, the liability is passed from Revenue Jersey to the Treasury debt team. If payment is not forthcoming on the due date, the debt team will arrange payment plans or if necessary, take legal action to recover the debt.

• Revenue Jersey’s Compliance and Audit Program results in additional revenue, which is included in the debt figures above.

• The above debt includes amounts arising from assessments and reassessments made in years following the relevant year of assessment. Therefore, the age of the debt may be significantly less than the age suggested by the year of assessment.

• Debt is inclusive of late filing fees, late payment penalties and late payment surcharges.

• Data is taken from Debt Reports supplied to the debt team as at 07/07/2026 and only includes those taxpayers that are in a debt position for that year of assessment.

• Tax Liability is taken from Revenue Jersey Statistical Digest​ 2022-2023 and 2023-2024.

• Over £3.7 million relates to debts of companies currently en désastre or otherwise being wound up, the expectation is that Government will not receive the full amounts these debts.

Personal tax

• Personal Taxpayer – An individual, married couple (resident and married before 2022), civil partnership, or the separately assessed individuals of a married couple or civil partnership who have a tax liability, or repayment, for a year of assessment.

• A substantial portion of Personal Tax Debt is paid through ‘Income Tax Instalment Scheme’ (ITIS). Employed taxpayers pay income tax through ITIS; tax is deducted at an effective rate to cover the current year's liability. If there is outstanding tax debt from previous years of assessment, the effective rate may be increased to recover the debt. Around 21% of the 2022 and 2023 debt, and 40% of the 2024 debt, is being paid by ITIS.

GST

• Businesses who fail to be compliant with the approved trader status arrangement which includes keeping up to date with payments will have the status revoked until the position is rectified.

• Where a person (or a person connected with them) has previous GST liabilities, any new business may be required to provide additional funds as security for future GST.