Tax returns filed in 2023 (FOI)

​​​Request

A

How many tax returns were incorrectly submitted with an error on the form in Jersey in 2023, the last tax year?

B

How many fines were issued for incorrectly filed tax returns in Jersey in 2023, the last tax year?

​Response

A and B

Revenue Jersey can only provide information on tax returns that have been amended after an error has been identified. Information on the number of 2022 returns amended due to taxpayer error was provided in response to an earlier Freedom of Information request and is via the link below: 

Adjustment of Income Tax demands since 2018 (FOI)​

Penalties are not levied on taxpayer’s who took reasonable care in completing their returns and make an innocent error. Penalties may be levied under the Revenue Administration Law (Jersey) 2019 against those who are careless in completing their returns, or deliberately falsify information. In 2023, fewer than 12 taxpayers received penalties for careless or deliberate errors in their 2022 tax return.

Revenue Jersey will not provide further information where there are fewer than twelve individuals in a category in order to protect the privacy of individuals and disclosure control is applied to avoid identification of individuals.  Article 25 of the Freedom of Information (Jersey) Law 2011 has been applied.

Article applied 

Article 25 - Personal information

(1) Information is absolutely exempt information if it constitutes personal data of which the applicant is the data subject as defined in the Data Protection (Jersey) Law 2005.

(2) Information is absolutely exempt information if –

(a) it constitutes personal data of which the applicant is not the data subject as defined in the Data Protection (Jersey) Law 2005; and

(b) its supply to a member of the public would contravene any of the data protection principles, as defined in that Law.​