Article 16 Delivery of statements in pursuance of notices
Every person chargeable under the Income Tax (Jersey) Law 1961 who has not already submitted an income tax return or a company tax return for the year of assessment 2018 is hereby required to prepare and deliver to me a true, complete and correct statement in writing, signed by that person, containing particulars of the amount of the profits or gains arising to that person from each and every source chargeable according to the respective Schedules, calculated for the year of assessment 2018 and according to the provisions of the Income Tax (Jersey) Law 1961.
In the case of an individual the statement should be delivered to me no later than 6pm on Friday 31 May 2019 unless it is being delivered by a professional tax agent in which case the time limit is extended to 6pm on Friday 26 July 2019.
In the case of a company the statement should be delivered to me no later than midnight 31 December 2019.
Article 17 Delivery of statements by persons acting for others
Every person acting in any character on behalf of any incapacitated person or persons absent from or not resident in the Island who, by reason of such incapacity, absence or non-residence, cannot be personally charged under the Income Tax (Jersey) Law 1961, is hereby required to deliver to me, unless that person has already done so, such a statement as is described in Article 16 of the Income Tax (Jersey) Law 1961 of the profits or gains for the year of assessment 2018 in respect of which the tax is to be charged on that person on account of any other person together with the prescribed declaration.
Where two or more persons are liable to be charged for the same person, one statement only is required to be delivered, which may be made by them jointly or by any one or more of them.
The statement should be delivered to me no later than 6pm on Friday 31 May 2019 unless it is being delivered by a professional tax agent in which case the time limit is extended to 6pm on Friday 26 July 2019.
Article 20B Returns of information by companies
Every company regarded as resident in Jersey or which has a permanent establishment in Jersey that has not already submitted a Company Tax Return for the year of assessment 2018 is hereby required to prepare and deliver to me a true, complete and correct statement returned by the secretary of the company or other person acting as secretary, containing all of the specified information set out in the provisions of Article 20B of the Income Tax (Jersey) Law 1961.
The return should be delivered to me no later than midnight 31 December 2019.
Article 21(3) Requirement to file company returns in electronic form online
Every company regarded as resident in Jersey or which has a permanent establishment in Jersey that has not already submitted a Company Tax Return for the year of assessment 2018 is required to submit the return online.
Submitting a company return online
Article 17A Penalty for late delivery of a statement or return
Where an individual is required to deliver to me a true, complete and correct statement for the year of assessment 2018 described in Article 16 of the Income Tax (Jersey) Law 1961 and does not do so by 6pm on Friday 31 May 2019, the individual shall be liable to pay a penalty of £250. In the case of a true, complete and correct statement for the year of assessment 2018 described in Article 16 of the Income Tax (Jersey) Law 1961 delivered on behalf of the individual by a professional tax agent, the time limit is extended to 6pm on Friday 26 July 2019.
Where a company is required to deliver to me a true, complete and correct statement or return for the year of assessment 2018 described in Article 16 or Article 20B of the Income Tax (Jersey) Law 1961 and does not do so by midnight 31 December 2019, the company shall be liable to pay a penalty of £250.
Article 136 Penalties for failure to deliver statements, etc.
Subject to the provisions of this Article, if any person who has been required by a notice or precept given, issued or served under the Income Tax (Jersey) Law 1961 to deliver or furnish any statement, list, return, schedule or certificate, fails to comply with the notice or precept, that person shall be liable to a fine and, if the failure continues after it has been declared by the Court before which proceedings for the recovery of the fine have been commenced, to a further fine not exceeding £1,000 for each day on which the failure so continues.
Comptroller of Taxes
gov.je