LOCAL INFORMATION
12.2.1.L3
The Income Tax Instalment System (ITIS)
Extent: Jersey
Updated February 2021
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Words you may need to know
Arrears – a debt that has not been paid
Assessment – something that is calculated on information that has been provided, in this case the amount of tax that is owed
Default rate – rate which automatically applies if the correct rate is not known
Effective rate – the rate which is used or which applies
Liability – something you are responsible for
Income tax in Jersey is collected by Customer and Local Services using a system known as The Income Tax Instalment System (ITIS).
The default rate for ITIS is 22%.
For a general guide about paying income tax see : www.gov.je/TaxesMoney/IncomeTax/Individuals/PayingTaxEarnings/Pages/index.aspx
This site also includes information about:
How your effective tax rate is calculated for IT IS
Detailed information about how income tax is collected from you :
http://www.gov.je/TaxesMoney/IncomeTax/Individuals/PayingTaxEarnings/pages/collecttaxemployment.aspx
ITIS taxpayers will be sent their annual tax liability (Notice of Assessment) as soon as it has been calculated by the Income Tax Office.
Taxpayers who do not pay their income tax through ITIS will receive their annual Notice of Assessment later in the year.
If a person has arrears of income tax the amount of arrears is added to the liability when the Tax Office calculates the effective ITIS rate. For one year of arrears the maximum effective rate is 25%, for two years 30% and for three or more years 35%.
