17 July 2026
Statement from the Treasury & Exchequer Department:
We would like to reassure Islanders who may have concerns over their frozen 2019 Prior Year Basis, PYB, tax bill.
We recently wrote to affected Islanders to remind them of their options. This applies to people who used to pay income tax based on their previous year’s income and still have an outstanding tax bill for 2019.
The tax collection system changed in 2020. Before that, some Islanders paid income tax based on the previous year’s income. Since 2020, everyone has paid tax on the income they earn in the same year.
Some people who used to pay based on the previous year’s income still have an outstanding liability for 2019, which dates back to the transition.
During the Covid pandemic, the States Assembly agreed to pause the collection of 2019 tax bills and take on the debt temporarily to avoid hardship.
Affected Islanders now have three options to pay these outstanding bills:
they can choose to pay the amount through an interest-free payment plan of instalments over a maximum of 17 years. (In a 17-year plan, the final payment would be due on 31 December 2043)
they can choose to wait and pay the full amount on reaching States Pension age
they can choose to pay in full now
We have previously notified affected Islanders of their liability and their options to pay. We wrote to them again recently to remind them that they should choose their preferred option by 30 September this year.
If they do not make a choice, they will automatically be put on a 17-year payment plan. Those who wish to take this option do not need to take any action.
We have set up a dedicated support team for those affected by this issue. Islanders who have any questions or concerns can contact them directly by calling +44 (0) 1534 440300 and selecting option 2 for Personal Tax, then option 4 for the Prior Year Basis team.
Alternatively, they can call in at the Government of Jersey offices on Union Street and ask to see a member of the team, or fill in our online Personal Tax Enquiry form.
Further information is available here:
gov.je