JERSEY TAX DEADLINES: A COMPLETE GUIDE .
Keeping track of tax deadlines in Jersey means juggling more than one calendar, personal tax, company tax, GST and payroll all run on their own schedules. This guide brings them together in one place.
PERSONAL TAX
Personal tax is paid in two instalments through the year, known as payments on account, due on 30 November and 31 May. Your return itself has its own filing deadline set by Revenue Jersey each year. Missing it brings an initial penalty of £300, with a further £50 for each month the return is still outstanding after three months, up to £450 on top, so £750 at the maximum. A separate 10% surcharge applies to any tax still unpaid after 30 November, unless the balance is £500 or less. These penalties apply whether or not you actually owe anything, so it’s worth filing on time regardless.
COMPANY TAX
Jersey companies file and pay tax online only, there’s no paper route. The standard deadline is 30 November.
GST RETURNS
Once a business is registered for GST returns and compliance, returns and payments fall due quarterly. Registration itself becomes compulsory once taxable turnover passes £300,000 in any rolling 12 month period, not just the accounting year.
PAYROLL: THE COMBINED EMPLOYER RETURN
Any business employing staff in Jersey submits a Combined Employer Return, covering ITIS deductions and social security contributions, by the 15th of every month. Late filing carries a £100 penalty, then a further £100 for each month it stays outstanding after three months. Failing to pay the tax and contributions you have deducted is a criminal offence, not just a fine.
ISE RENEWAL
Businesses holding International Services Entity status need to renew annually, with the renewal falling due on 31 March.
If you’d like help staying on top of your deadlines, or you’re already behind on one, get in touch with Rosscot’s team.
Related: Jersey tax services and GST returns and compliance.
