Citizens Advice Bureau

PDF

LOCAL INFORMATION

12.2.1.L17
Appeals

Extent: Jersey
May 2000
Updated 4 August, 2016
--------------------------------------------------

Words you may need to know

 

Appeal – asking for a decision to be considered again because you think it is wrong

Appointed – given the job of

Comptroller – the title given to the person who is the head of the Taxes Office

Grounds of -  reasons for

Royal Court – the highest court in Jersey

Settle – come to an agreement or decision

Specify – give details about

 

Making an appeal  

For more information see:  www.gov.je/TaxesMoney/IncomeTax/Technical/Guidelines/Pages/HowToAppeal.aspxt

If you receive a notice from the States of Jersey Taxes Office that you do not agree is correct, you can appeal against it.

You can appeal against the following notices:

·        assessment of income tax

·        late payment surcharge

·        late filing fee

·        ITIS effective rate notice

All appeals must be in writing and must specify the grounds of the appeal.

 

The Commissioners of Appeal

For more information see: www.gov.je/TaxesMoney/IncomeTax/Technical/Guidelines/Pages/CommissionersAppeal.aspx

 If you cannot settle your appeal with the Taxes Office, you have the right of appeal to the Commissioners of Appeal. These people are not part of  the Taxes Office and are appointed to hear appeals against decisions of the Taxes Office.

You are entitled to present your own case to the Commissioners of Appeal or you can be represented by an advocate, solicitor or accountant.

Appeals against a decision of the commissioners of appeal can be made by you, the taxpayer, or the Comptroller, to the Royal Court.