How to appeal a tax assessment

​​​​How to appeal a tax assessment

You can appeal your tax assessment if you, for example:

• believe we have made an error interpreting tax legislation
• disagree with the restriction of a deduction or allowance
• disagree with an estimate of a source of income
  

Default assessments (no tax return)

If you receive a default assessment because you did not file your tax return you cannot appeal against this assessment. You have 12 months from the date of the default assessment to file the missing return.

Appealing your tax assessment

You must have filed a tax return and received the tax assessment for that return before you can appeal.

Understanding your tax assessment

We must receive your appeals within 40 days of the date of issue of your notice of assessment. Your appeal must include:

• the reasons for your appeal
  
• the amount of tax you believe is due
  
• any evidence that supports your appeal
  

The amount of tax you believe is due should be as accurate as possible and it must be paid. A 10% surcharge will be imposed on any underpaid tax that was not paid by the surcharge deadline when the assessment is finalised.

If you have appointed an agent to act for you, they can make the appeal on your behalf.

Once completed send your notice of appeal to Revenue Jersey by post.

Notice of appeal for income tax assessment

Long-term care contributions

You cannot appeal directly against the long-term care contribution, however, if the tax is amended the long-term care contribution may also change.

The estimated long-term care contribution will be finalised the following year once the actual tax for that year is calculated.

Settling appeals by agreement

Before an appeal is heard by the Commissioners, you may make an agreement in writing to the Comptroller to settle the dispute.

An agreement must provide:

• the year
  
• the income
  
• the tax in question.
  

Late appeals​

If you do not appeal within 40 days of a notice, it becomes final.

However, if you're prevented from appealing within 40 days owing to absence, sickness or other reasonable cause, we may accept the appeal if it's received without unreasonable delay. An explanation for the delay should always accompany a late appeal.

Appeal resolution

Once you have supplied all the information we'll review your appeal and let you know if you have been successful or not.

I am not satisfied with the outcome of my appeal

You have the right to ask for your case to be heard by the Commissioners of Appeal. You're entitled to present your own case or you can be represented by an advocate, solicitor or accountant.

If you have given notice in writing to the Comptroller and have not received notice of a hearing with the Commissioners within 90 days, you may give notice directly to the Commissioners who may admit the appeal.

Information not supplied

We'll take cases to the Commissioners of Appeal for a decision to be made, if the information that's needed to resolve the appeal has not been produced in a reasonable time.

About the Commissioners of Appeal

Late filing penalties and late payment surcharges

You cannot appeal a penalty or surcharge but you can ask for it to be cancelled if:

• you delivered your return or paid by the specified time
• serious illness or other grave and exceptional circumstances prevented you from delivering your return or paying by the specified time

You must include the reasons why you believe the penalty should be cancelled.

If we refuse to cancel the penalty you have 40 days from the date of the refusal to appeal to the Commissioners.