Jersey reopens choice of how to pay frozen 2019 tax bills

Taxpayers with an outstanding 2019 prior-year-basis (PYB) bill must now actively choose how to pay itGOV — the Revenue Jersey page that used to say the choice deadline had passedGOV and non-choosers would be defaulted to a payment plan now points to a live online election service and a paper election formGOV.

There are three options. Option 1 is a lump sum: pay the entire balance by 30 October 2026GOV, in one payment or several. Anyone who finds they cannot clear the balance by that date must elect for another option before 30 October 2026GOV, or the available choices may narrowGOV. Option 2 is pay on retirement: the taxpayer puts in place a financial investment product or asset — most commonly a pension plan with a lump-sum element, but potentially another product or assets such as property investments — that will pay the PYB 2019 tax in full within 12 months of reaching pensionable age. This option is only available to those who have not yet reached pensionable age when they elect, and no evidence is required at election, though proof may be requested later. Option 3 is a payment plan: spread payment over up to 17 years, paying at least the minimum 1/17th each year, with the full amount cleared by 31 December 2043GOV. Payment plans run from the 2027 start year to the 2043 final date; a direct-debit mandate follows during 2026, and those not paying by direct debit must still cover the yearly minimum by 31 December each year.

The election is made through the online PYB 2019 tax payment option service, or on the paper election form sent to Revenue Jersey, PO Box 56, St Helier, Jersey, JE4 8PF. The declaration confirms the signatory has read the conditions and is the primary taxpayer for the PYB 2019 bill. For couples, the 2019 position governs: where the couple was married or in a civil partnership in 2019, the primary taxpayer at that time remains responsible until the bill is paid in full — even after a move to Independent Taxation, separation or divorce — and separately assessed couples each hold their own bill and elect separately. Partnership PYB tax is split between partners in proportion to their 2019 profit shares and folded into each partner's deferred balance.

Choices can be revisited only in one direction: a taxpayer may apply to move from pay on retirement to a payment plan with Revenue Jersey's approval, but a payment-plan election cannot later switch to pay on retirement. The 2043 final date does not moveGOV, so later switchers face higher instalments. One payment holiday of up to a year is available on request; further or repeat holidays need supporting evidence and do not change the final date. Leaving Jersey permanently, or otherwise becoming non-resident, makes the whole PYB 2019 balance due on departure; non-residents paying against a rental property face the full balance when the last such property is sold or stops being let.

Legal basis: the PYB-to-current-year-basis reform framework, as reflected in Revenue Jersey's Prior Year Basis (PYB) 2019 tax payment guidance and PYB 2019 tax payment option election form.