Income Tax late payment fines (FOI)Income Tax late payment fines (FOI)
Produced by the Freedom of Information officeAuthored by Government of Jersey and published on
28 March 2023.Prepared internally, no external costs.
Request
How many late payment fines have been issued by the income tax department per year for the las five years?
How much revenue has been generated yearly during this time?
Response
Number of Late Payment Surcharges for Years of Assessment 2018 – 2023:
Year Of Assessment | Count of Taxpayers | Total Late Payment Surcharges Paid |
| 2018 | 914 | £426,334 |
| 2019 | 1,542 | £579,633 |
| 2020 | 1,873 | £751,784 |
| 2021 | 4,313 | £1,555,412 |
| 2022 | 0 | £0 |
| 2023 | 0 | £0
|
The deadline to pay the outstanding balance for any year of assessment is 30 November in the following year. The payment deadline for years of assessment 2022 and 2023 have therefore not yet passed.
- The above table is inclusive of the total number and value of Late Payment Surcharges issued by Revenue Jersey as of 23 March 2023.
- Late Payment Surcharges are issued to Individuals (married / civil partnership couples and single persons) and non-Individuals (companies, non-profit organisations, charities, trusts, etc).
- Once issued, Late Payment Surcharges may be waived in exceptional circumstances. Please see the following link for more information:
Late payment of personal tax (gov.je)
- The figures in the table are not directly comparable to those published in the States of Jersey Report and Accounts, as revenue recognition in the Report and Accounts will include amounts received by financial year rather than the year of assessment.
- Taxpayers are always encouraged to approach the Treasury as early as possible if they are unable to meet their payment obligations and will consider appropriate “time-to-pay” arrangements where hardship exists.
gov.je