Tax payers changing to current year basis (FOI)

A
How many tax payers who were ‘Paying Previous Year’ have opted to become ‘Pay Current Year’ taxpayers (ie. by voluntarily clearing their previous years tax bills early in order to so).

B
Please break down by year since the PCY was introduced in 2006

C
What is the total amount (£) that has been paid by these voluntary early payments of tax

D
Please breakdown by those taxpayers who are living and those who have died.

Response

There are a number of reasons that an individual who was paying tax on a prior-year basis before 2006 will have moved to paying on a current-year basis since. These include

• individuals that may have left the Island and subsequently returned
• individuals that have not been active taxpayers for a period of time since 2006
• individuals that have married/entered into a civil partnership and changed to current-year basis as a result; and
• individuals that have opted voluntarily to become current-year basis taxpayers by making payments in advance to clear a year’s tax lability (per the request).

Revenue Jersey’s systems do not record the reason when a prior-year basis taxpayer becomes a current-year basis taxpayer – and whilst attempts have been made to analyse available information these have proven inconclusive.

The information requested cannot therefore be provided.