Jersey company tax appeals move to online form first

Revenue Jersey's "Appealing a company tax assessment" page now tells companies disputing an assessment, other than a default assessment, to appeal by completing the online formGOV. A new "Appealing Revenue Jersey decision" section adds that written appeals are still acceptedGOV, setting out what they must state: the reason for the appeal, the amount the company believes it owes, any extra supporting information, and the date the information to settle the appeal will be submittedGOV. Previously the page said such an appeal "must be in writing"GOV with the same four particularsGOV; the change makes the online form the primary channel while keeping writing as an alternative.

Nothing else on the page changes. A default assessment raised where a company failed to file a required return still carries no right of appealGOV: instead the company has 12 months from the day after the default assessment is issued to file the return, and Revenue Jersey then issues a revised assessment based on it. Companies must still provide outstanding information needed to finalise the assessment as soon as possible, and the page keeps the company tax notice of appeal template link.

The surrounding disciplines are unchanged. An appeal not lodged within the 40 day period leaves the assessment final and conclusive, though Revenue Jersey may admit a late appeal given without delay where absence, sickness or another reasonable cause prevented appeal, with an explanation of the delay required. Undisputed tax must be paid immediately on appeal, legal action may be taken at any time to collect unpaid tax, and any amount outstanding at the surcharge date attracts a 10% surcharge. A company that cannot settle with Revenue Jersey keeps the right of appeal to the Commissioners of Appeal, where it may present its own case or be represented by an advocate, solicitor or accountant.

Revenue Jersey's general "How to appeal a tax assessment" guidance confirms the same framework: appeals must reach it within 40 days of the notice of assessment, state the reasons, the amount believed due and supporting evidence, and the believed-due amount must be paid, with a 10% surcharge on underpaid tax unpaid by the surcharge deadline once the assessment is finalised; default assessments cannot be appealed and carry the same 12-month return-filing route.

Legal basis: Revenue Jersey guidance "Appealing a company tax assessment" (online-form channel with written alternative; 40 day deadline; payment of undisputed tax), consistent with Revenue Jersey guidance "How to appeal a tax assessment".