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