Updated 20 December 2018
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
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 Customer and Local Services 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.