Government of Jersey

Outstanding ITIS (FOI)

Produced by the Freedom of Information office
Authored by Government of Jersey and published on 08 November 2023.
Prepared internally, no external costs.

Request

Please provide a year by year breakdown for outstanding tax and the type of tax debt.

Please advise of top 10 individual's and companies' debts.

Please provide details on any recovery action that will be taken to recover these debts.

Response

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

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

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.