The deadlines have been extended for eligible Islanders to opt in to continue filing joint tax returns and to choose an option for repaying frozen 2019 tax bills.

Before 2020, around 45,000 Islanders paid income tax on a Prior Year Basis – meaning their tax bill was calculated using the previous year’s income.

In 2020, Jersey switched to a Current Year Basis, meaning people now pay tax on the income they earn in the same year.

Rather than collecting it immediately, the States agreed to freeze taxpayers’ 2019 liability and temporarily take on the debt to avoid financial hardship during the pandemic.

This means that, because the liability was deferred not written off, some Islanders face paying thousands in unpaid tax bills.

The original deadline for both was 30 September but take-up among Islanders has been relatively low so far and Revenue Jersey has extended both deadlines to 31 October.

Affected Islanders have three options to pay these outstanding bills: 

  • they can choose to pay the amount through an interest-free payment plan of instalments over a maximum of 17 years. (In a 17-year plan, the final payment would be due on 31 December 2043) 
  • they can choose to wait and pay the full amount on reaching States Pension age 
  • they can choose to pay in full now

Any affected taxpayers who do not choose an option automatically will be included in the 17-year interest-free annual payment scheme. 

From the 2026 tax year, everyone in Jersey will be taxed independently. This means everyone is responsible for their own tax and will normally submit their own tax return.  Islanders who were married or in a civil partnership and living in Jersey before 2022, may be able to continue joint filing returns. They will still be taxed independently but will complete one tax return as a couple.  

Around 4,000 eligible couples from 14,000 have so far opted to continue filing jointly.  

Eligible couples can opt in until 31 October by: 

  • Applying online at gov.je/IndependentTax​, or  
  • Picking up a form at their local parish hall or at or the Government of Jersey building on Union Street