Voluntary disclosure help
A voluntary disclosures is not about getting a tax ruling, or a chance to enter a discussion about an interpretation of the law. It's about putting your taxes right.
The penalties for voluntary disclosure are lower than those that apply if we discover the irregularity ourselves.
You can make a voluntary disclosure if the disclosure is:
- unprompted
- made in response to a general sector review by Revenue Jersey
- prompted by the notification of a compliance check but that notification does not specifically deal with the matter being disclosed.
If you're not sure you need to make a disclosure, our guidance tells you the types of income that some people forget to put on their returns.
Income examples you need to tell us about
If you're already under a compliance review
Penalties are usually much lower if you make a voluntary disclosure, but if you’re already under a compliance review you won’t benefit from our most generous terms. You can still take steps to reduce any penalty by cooperating and disclosing information during the compliance review.
A compliance review is a process where we seek more information, because we think a person or business has made an inaccurate declaration. The purpose of the compliance review is to work out the correct tax. Routine enquiries into a tax return for example, where we might ask for a certificate as proof or request a breakdown of expenses, are not compliance reviews but fall under business as usual compliance activities.
You are likely to be under a compliance review if you're in correspondence with an officer specifying that you are under review.
You're not entitled to a reduction for voluntary disclosure if we have received information from another country under an exchange agreement that would, if reviewed, lead to the discovery of the inaccurate declaration.
If you've had a compliance review in the past
You can still tell us using the disclosure form. You may also be given credit for coming forward voluntarily.
Making a disclosure
Your disclosure:
- must contain all the facts relevant to your tax affairs that we don't know about
- should be done using our online form
If you can't use the online form, you can ask someone to make a disclosure on your behalf. Failing that, call the disclosure helpline on (01534) 440004 for a paper form.
Make a voluntary tax disclosure form
Accurate records not kept
If you can't provide exact details, because you haven't kept accurate records, then provide your best estimate. You'll need to show us how you have arrived at your figures.
Data protection
As a data controller under the Data Protection (Jersey) Law 2018, Revenue Jersey is required to process personal data fairly and lawfully.
We're collecting information for the purpose of the assessment and collection of tax. We won't share your information with anyone, except under limited situations, for example when we're legally obliged to share information with the law enforcement agencies.
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