Revenue Jersey (Income Tax)

12.2.1.L4 Updated on:

Please see Income tax (

News release: Minister defers payment scheme for former “Prior Year Basis” taxpayers (

In short, the Minister for Treasury and Resources is proposing to defer the payment scheme for former PYB taxpayers who have a frozen 2019 liability.

Subject to the approval of the States, the first payments due in 2025 will be deferred until 2027. Affected taxpayers will have until 30 September 2026 to decide how they want to pay.

Further details are provided in the link above. The online guidance will be updated if and when the States adopts the Regulations, which will be debated in due course.