In 2020, the States Assembly voted to move all PYB taxpayers to a Current Year Basis (CYB) of paying tax. As part of the reform, PYB 2019 tax bills were frozen for later payment.
These tax leaflets explain the payment options available if you’re a former PYB taxpayer, for paying your PYB 2019 tax bill.
You don’t need to take any action until 2024. If you choose to pay with a payment plan, you don’t need to make any payments until 2025. However, we’re providing the details of the options for those who want to put arrangements in place sooner.
To download a digital copy of the prior year basis payment options tax leaflet, click on the button below: