Backdated Income Tax Assessments

12.2.1.L5 Updated on:20 December 2021

Law on Backdated Income Tax Assessments

This part of the law describes circumstances when the Comptroller of Income Tax can change the amount of tax that you were asked to pay when you first got your tax bill.

Tax investigation

An investigation into your affairs will be started only if the office thinks your tax returns or trading accounts are incomplete. They will need to ask for information about your personal or business affairs to determine whether your tax position is correct. For more information see Investigations and see also Interest and Penalties for incorrect tax returns.

For further advice contact:

Customer and Local Services
Phillip Le Feuvre House
La Motte Street
St Helier
Jersey
JE4 8PE

Tel: +441534 444444
Email: jerseytax@gov.je