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GST direction 2020/03: Cash accounting scheme

The following Direction is made by the Comptroller of Revenue using powers given to him under Articles 41(1) and 43(3) of the GST Law 2007 (as amended).

This Direction has immediate effect and replaces Direction 2010/02 of January 2010.

GST Cash Accounting Scheme

Where a taxable person satisfies the criteria set out in the information and guidance provided by Revenue Jersey on the Government of Jersey website, it may account for GST on the basis of cash paid out and received in respect of taxable goods and services supplied or received.

When the scheme can be used

A taxable person may use this Scheme provided taxable turnover (not including GST) did not exceed £1.25 million in the previous 12 months; and can then continue to use the Scheme until taxable turnover exceeds £1.25 million in any 12-month period.

Expiry date

Expiry date: None

GST cash accounting scheme for small businesses

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