General Notice for Payment of 2023 Income Tax

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Pursuant to Article 41 of the Income Tax (Jersey) Law 1961, income tax for the year of assessment 2023 is due and payable:

• in the case of a large company, on or before 30 September 2024
  
• in any other case, on or before 30 November 2024

For the year of assessment 2023, a 'large company' is defined in law as a company whose liability to income tax is or exceeds £500,000 for the 2021 and 2022 years of assessment.

A surcharge of 10% may be added to any amount of income tax that remains unpaid by those dates.​

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General Notice for Payment of 2023 Income Tax