- Jersey begins recovering two hundred seventy-eight million pounds in unpaid two thousand nineteen income tax from over twenty-three thousand residents.
- Taxpayers have until September thirtieth, twenty twenty-six to choose between immediate payment, seventeen-year installments, or pension deferral.
- An automatic seventeen-year interest-free plan will be applied to any resident who fails to make a selection by the deadline.
The Government of Jersey has begun pursuing £278m in unpaid 2019 income tax from 23,697 taxpayers, giving them until 30 September 2026 to choose how they will settle their balances.
Letters sent during the week of July 13, 2026, set out the amounts owed and three repayment routes. Recipients can pay immediately, use interest-free instalments over 17 years, or defer payment until they reach State pension age of 67.
The government will apply the 17-year arrangement automatically to anyone who makes no selection by the deadline.
Free toolSubstantial Presence Test CalculatorPayments under that fallback plan are due to start in January 2027. The final payment is scheduled for December 31, 2043.
The Treasury has created a dedicated support team for questions and possible errors. Islanders can call 440300, select option 2 and then option 4, or visit the office on Union Street in St Helier.
Jersey left the 2019 bill frozen during its tax-system change
The balance comes from Jersey’s former Prior Year Basis, or PYB. Under that system, taxpayers paid tax on the previous year’s income.
Jersey switched to a Current Year Basis in 2020. The States Assembly approved the change as the COVID-19 pandemic caused incomes to fall, while officials sought to prevent residents from facing tax bills for both 2019 and 2020 at once.
The 2019 liability remained frozen rather than being cancelled. The Treasury’s official total is £278,050,713, affecting 23,697 individuals.
The collection arrangements operate under the Income Tax (Jersey) Law 1961 and later amendments approved by the States Assembly. Those measures set out how the old assessments could be repaid after the move to same-year taxation.
The scheme’s start was previously deferred. Deputy Elaine Millar, now Minister for Social Security, announced the postponement on February 21, 2024.
“I am pleased to announce the deferral. providing affected Islanders with more breathing room to navigate their financial commitments effectively.”
Millar was Treasury Minister when she made the announcement. The planned start moved from 2025 to 2027.
Taxpayers must choose one of three repayment routes
The notices give each recipient a choice about when to settle the 2019 assessment:
- Pay the full balance now. The taxpayer can clear the amount shown on the notice immediately.
- Join the 17-year plan. Payments begin in January 2027 and continue without interest, with the final instalment due on December 31, 2043.
- Defer payment until pension age. The taxpayer can wait until reaching the applicable age and then pay the balance in full.
The second route becomes the default when no choice reaches the Treasury by September 30, 2026. The automatic plan starts in January 2027.
The deadline gives affected residents time to review the amount in their notices and decide whether to pay at once, spread the liability or postpone settlement. The government has written again to taxpayers to explain those options.
July notices brought unfamiliar demands back into public view
Some Islanders said the notices contained “eye-watering tax demands they didn't recognise.” The reports triggered increased social-media discussion and more calls to the government helpline.
The Treasury issued a reassurance statement and directed taxpayers to the dedicated support team. The team handles questions about the balances and reports of possible errors.
Ben Shenton, a political commentator and former Senator, said the public debate helped produce the current repayment structure.
“Eventually common sense prevailed and the result is the arrangement we see today – as a result, thousands of Islanders have benefited, and many now face manageable repayments instead of impossible demands.”
Shenton made the comment on July 18, 2026. His remarks followed the renewed attention surrounding the old tax assessments.
The repayment policy had already undergone a delay before the July notices. Millar’s 2024 announcement postponed the start to give affected Islanders more time to manage their financial commitments.
Treasury officials are overseeing the renewed collection effort
Senator Alan Maclean became Minister for Treasury and Resources in June 2026 and oversaw the latest letters to residents. In related fiscal statements, he referred to “the best way forward” as the government addressed the island’s deficit while maintaining essential support measures.
Richard Summersgill, Comptroller of Revenue, is responsible for Revenue Jersey and has managed the Prior Year Basis team. He previously appeared before the Corporate Services Scrutiny Panel regarding the crystallization of the tax debts and the examination of historical assessments.
Senator Lyndon Farnham, the Chief Minister, confirmed the appointment of the new Treasury team in July 2026. He emphasized the need for an administration with the skills required to manage the island’s financial recovery.
The notices now give residents a defined process for dealing with the frozen balances. The choice made by September 30 determines whether the debt is paid immediately, deferred or placed on the long repayment schedule.
A taxpayer who chooses the long plan will begin payments in January 2027. The schedule can run for up to 17 years, ending with the payment due on December 31, 2043.
The deadline also controls the automatic outcome. Anyone who does not select an alternative will enter the 17-year plan rather than face an immediate requirement to clear the full balance.
