
LOCAL INFORMATION
12.2.1.L5
Backdated Income Tax Assessments
Extent: Jersey
November 1989
Updated 20 December 2018
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Words you may need to know
Assessment – calculation
Authorised - allowed
Chargeable - you expect to have to pay something
Furnish - provide
Omitted - left out
Render liable - you become responsible for something
Undercharged – not asked to pay enough
Wilful default - deliberate failure to do something
Year of assessment - the year for which the tax is due
INCOME TAX (JERSEY) LAW 1961 - ARTICLE 24
See:
https://www.jerseylaw.je/laws/revised/Pages/24.750.aspx#_Toc442433330
This part of the law describes circumstances when the Comptroller of Income Tax can change the amount of tax that you were asked to pay when you first got your tax bill.
For further advice contact the:
Customer and Local Services, Phillip Le Feuvre House, La Motte Street, St Helier, Jersey, JE4 8PE
T 01534 440300 F 01534 724315 E This email address is being protected from spambots. You need JavaScript enabled to view it.
Open: Monday to Friday 9am - 5pm
Some information is also available on this website:
http://www.gov.je/TaxesMoney/IncomeTax/Technical/Guidelines/Pages/Investigations.aspx
and see also Interest and Penalties for incorrect tax returns
http://www.gov.je/TaxesMoney/IncomeTax/Technical/Guidelines/Pages/InterestPenalties.aspx