Problems paying your personal tax bill

What to do

Don't ignore a payment request. Contact Revenue Jersey as soon as possible if you have missed a payment.

If you're already paying outstanding tax under a time to pay arrangement and you miss a payment contact the debt management team.  

If you can't pay your payment on account or the balance of your tax

If your returns are up to date you might be able to arrange a direct debit payment plan to clear any tax you owe and get you back up to date.

If you pay your tax by salary deductions we can increase your effective rate to pay what you owe.  

If you have outstanding returns we'll ask you to bring these up to date.

If you can't afford an increase to your ITIS effective rate

Your ITIS effective rate is re​viewed at least once a year by Revenue Jersey. If your circumstances change, for example your salary reduces, your ITIS effective rate may have to increase if you still owe any tax from earlier years.

If you can't afford to pay the increased rate you can request Revenue Jersey to review the rate.

Effective rate hardship appeal 

If you can't pay other taxes

If you received a payment demand or a letter threatening legal action call the number on the demand or letter.

Before you contact us

You'll need to know:

• your tax identification number (TIN)
  
• the amount of the bill you can't pay and the reasons why
  
• what you've done to try and pay the bill
  
• how long you need to pay
  
• your bank account details
  

What happens when you contact us

We will ask you about:

• the money you have coming in and what bills you pay out
  
• any assets, like investments or property
  

Time to pay arrangements

We may offer you extra time to pay if we think you genuinely can't pay in full now but will be able to pay over a reasonable period of time.

Most time to pay arrangements are paid by direct debit, but we can offer other payment options.

If your circumstances change and you can pay your tax bill faster you need to tell us.

If interest is due on any amounts you pay late it will still be charged.

You must keep up to date with all your payments including other tax. If you don't we will cancel the arrangement and take legal action against you.

When you won't get more time to pay

If  we don't think you can get your payments up to date with more time, we won't make an arrangement with you.

You'll either have to pay in full or we will take legal action against you to get the debt paid.

Help and advice

Citizens Advice Jersey can assist by providing free, confidential and independent advice on how to deal with debt problems.

Dealing with debt problems on Citizens Advice Jersey website

Making a complaint

You can't appeal against the debt management team's decision, but you can make a complaint if you're unhappy about the way you were treated.