Citizens Advice Bureau Jersey

Our advice is available in the following ways:




Extent: Jersey
May 2000
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:

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:

 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.