United KingdomRevenue Jersey
PYB 2019 payment option choice closed 31 October 2026
If you took no action you will default to the 17 year payment plan; all plans start in 2027 with the full amount due by 31 December 2043.
By Taxxa AI OyPublished 3 November 2026
The choice over how to pay Jersey's frozen 2019 prior-year-basis tax is over. Choice of payment option closed on 31 October 2026. If you took no action you will default to the 17 year payment planGOV.
Defaulters and those who chose a plan pay the same way.GOV All payment plans start in 2027 and spread the payment of PYB 2019 tax over up to 17 years
GOV, with a minimum amount each year
GOV and the full amount paid by 31 December 2043. The underlying Regulations put this as seventeenths, the first due 31 December 2027
Jerseylaw and the last on 31 December 2043
Jerseylaw. An online payment calculator helps set a regular amount, and Revenue Jersey sends a Direct Debit mandate when it is time to set up payments for 2027. Those whose income varies can use periodic payments, paying online or by phone provided the yearly minimum is covered by 31 December, and the whole balance can be cleared at any time.
The pay on reaching Jersey pension age option is only available if you have not yet reached pension age at the time of your election.GOV It rests on a declaration that a financial product or asset, most commonly a pension with a lump sum but potentially another product or property investment, will cover the liability in full within 12 months of reaching pension age
GOV.
GOV No evidence is required at election but proof can be requested later. A move from pay on retirement to a payment plan needs Revenue Jersey approval
GOV and leaves the 2043 end date fixed
GOV, so instalments run higher; if you elect for a payment plan, it will not be possible to switch to pay on retirement.
GOV
Reliefs around the edges remain. One payment holiday of up to a year is available on request with no questions asked; longer or repeat holidays need supporting evidence, and the missed amount stays due by 2043GOV so later payments rise. Retirees aged 65 or over on 31 December 2020 who cannot afford a 17 year plan for hardship reasons can apply in writing for deferral to their estate
GOV, with living expenses, assets and other factors considered. Leaving Jersey permanently or becoming non-resident makes the whole balance due on departure
GOV, and a non-resident paying through rental property triggers the balance on sale of the property, or the last such property, or when it stops being rented.
GOV
For couples the 2019 rules persistGOV: the primary taxpayer in 2019, husband, older spouse in a same-sex marriage or usually the older civil partner, determines the option
GOV and remains responsible even after a move to Independent Taxation or a later separation or divorce
GOV, while separately assessed couples each hold and elect for their own bill
GOV.
Legal basis: Income Tax (Payment of 2019 Liability) (Jersey) Regulations 2021, regs. 3-8 and 11.
Check your PYB 2019 payment arrangement now: non-voters are on the 17-year plan starting 2027, and moves from pay-on-retirement need Revenue Jersey approval.