Penalties for late personal tax returns

Personal tax return deadlines

Filing by paper

If you or your tax agent files on paper, the deadline is midnight 31 May.

Filing online

If you or your tax agent files online, the deadline is midnight 31 July.

File your personal tax return

​Fine for late tax returns

Late filing penalty​​

If we don't receive your personal tax return by the deadline, you will be fined £300, or the amount equal to your tax if your assessment is less than £300.

Additional monthly penalties for non-filing

If a return is not filed by 3 months after the specified time a penalty of £50 will be applied for each month that the return remains undelivered up to a maximum of £450 in addition to the £300 late filing penalty.

The sooner you file your return the lower the penalty.

Waiving a penalty

If you receive a notice and believe there are exceptional circumstances which prevented you from delivering your return to us, you can request it to be waived.

You have 40 days from date of the notice to do this.

We will only waive the late filing penalty for the following reasons:

• death (eg a close family member on, or around, the deadline)
• serious illness
• other grave or exceptional circumstances
  

Circumstances which are not grave or exceptional include:

• waiting for information to include on the return
• the return being put in the post box just after the deadline  
• postal delays
• temporary absence from Jersey (eg holiday or work related)
  

What happens after you request the penalty is waived

If we agree that there is a case for waiving the penalty,​ we will let you know and cancel the fine.

If we don't accept your reason(s), you must pay the fine or appeal to the Commissioners of Appeal.

Taking a late filing penalty appeal to the Commissioners of Appeal

You have the right to appeal to the Commissioners of Appeal against our refusal to waive the penalty if you feel that you have grounds within the income tax law. 

You must:

• write to Revenue Jersey within 40 days of being notified of our decision not to waive the penalty
• clearly state why you are appealing
• enclose documentary evidence in support of your appeal

We will acknowledge your appeal and it will be listed for hearing before the Commissioners of Appeal.

Commissioners of Appeal meetings

The commissioners only meet a few times throughout the year. 

You will be notified well in advance of when and where the meeting to hear your appeal will be held.

You can find more information on what happens at a meeting of the commissioners below.

About the Commissioners of Appeal​​