Government of Jersey

Adjustment of Income Tax demands since 2018 (FOI)

Produced by the Freedom of Information office
Authored by Government of Jersey and published on 17 October 2023.
Prepared internally, no external costs.

Request

How many income tax demands have been adjusted by 'return amendment approval' in each of the last five tax years?

What is value of these adjustments in each of the last five years?

How many appeals, complaints, amendment applications or other challenges to tax demands have been made in each of the last five tax years?

Response

Information is available for the years 2019 to 2022.

In amending returns, Revenue Officers will flag reasons for amendment which include, for example, taxpayer error; officer errors (usually detected during quality reviews by line managers); and so on. The information in the tables below counts amendments according to the errors posted by revenue officers. Officers will frequently flag more than one reason for amending a tax assessment; the data below only relates to one reason per amendment to avoid double counting.

Count of cases by reason ticked:

YOA*	Voluntary Disclosure	Taxpayer error	Officer input error	Other
2022	420	3,400	450	950
2021	480	5,750	540	1,681
2020	140	5,880	750	1,455
2019	120	5,650	980	1,926

*Year of Assessment

Total value of amendment (£) by reason ticked:

YOA	Voluntary disclosure	Taxpayer error	Officer input error	Other
2022	-2,200,000	-36,900,000	-1,200,000	-4,800,000
2021	-1,100,000	-47,700,000	-300,000	-6,701,914
2020	300,000	-70,900,000	-6,000,000	-2,791,848
2019	100,000	-33,500,000	-1,600,000	-7,491,559

Negative figures indicate a net reduction in tax from the original assessment.

The table below contains a count of appeal cases logged by date entered as opposed to Year of Assessment as above:

Year Entered	APL Case Count
2023 (in progress)	160
2022	140
2021	190
2020	230
2019	100

Appeals, complaints, amendment applications and other challenges to tax demands received by Revenue Jersey are recorded within the Revenue Management System initially as an enquiry case. These cases are reviewed and actioned accordingly and can lead to communications recorded as an appeal processing case (APL) or an amend return processing case (ARP).

In some cases, the request will not be upheld, and the outcome will be recorded and closed with the enquiry case. No information is available in respect of these cases.