General notice for payment of 2022 income tax

​Pursuant to Article 41 of the Income Tax (Jersey) Law 1961, income tax for the year of assessment 2022 is due and payable:

• in the case of a large company, on or before 30 September 2023
• in any other case, on or before 30 November 2023

For the year of assessment 2022, a 'large company' is defined in law as a company whose liability to income tax is or exceeds £500,000 for the 2020 and 2021 years of assessment.

A surcharge of 10% may be added to any amount of income tax that remains unpaid by those dates.