Appealing a company tax assessment

Default assessment in the absence of a return

Revenue Jersey may make a default assessment on a company if the company has failed to file a return required under the Income Tax Law.

If a default assessment is raised in the absence of a required return, then there is no entitlement to lodge an appeal.

Instead you have 12 months from the date following the issue of the default assessment to file the return.

If the return is filed within the time limit, then Revenue Jersey will issue a revised assessment based on the return.   

Company tax appeals

If you dispute an assessment, other than a default assessment, then the appeal must be in writing stating:

• the reason for your appeal
• the amount which you believe you owe
• any extra information in support of your appeal
• the date the information to settle the appeal will be submitted

You must provide the outstanding information needed to finalise the company tax assessment as soon as possible. 

40 day deadline

If you don't appeal within the 40 day period, the assessment becomes final and conclusive.

However, if you couldn't appeal because of absence, sickness or another reasonable cause, the appeal may be admitted by Revenue Jersey if it's given without delay. You must supply an explanation of the delay if the appeal is late.

Paying undisputed tax

When you submit an appeal, you must arrange for payment of the tax that is not in dispute immediately.

Legal action may be taken at any time to collect unpaid tax.

If any amount is still outstanding at the surcharge date you'll get a 10% surcharge.

I'm not satisfied with the decision of the appeal

If you can't settle the appeal with Revenue Jersey, you have the right to appeal to the Commissioners of Appeal. You're entitled to present your own case to the Commissioners of Appeal or you can be represented by an advocate, solicitor or accountant.

About the Commissioners of Appeal