General notice for payment of 2021 income tax

Description

Pursuant to Article 41 of the Income Tax (Jersey) Law 1961, income tax for the year of assessment 2021 is due and payable:

• in the case of a large company, on or before 30 September 2022
• in any other case, on or before 30 November 2022
  

For the year of assessment 2021, a 'large company' is defined in law as a company whose liability to income tax is or exceeds £500,000 for the 2019 and 2020 years of assessment.

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