The Jersey government 2019 tax debt consists of frozen income tax liabilities owed by people who previously paid tax under Jersey’s Prior Year Basis system. A total of 23,697 taxpayers reportedly have outstanding balances worth £278,050,713.

Affected taxpayers have until 30 September 2026 to select how they intend to pay. The main choices are paying the balance in full, committing to settle it after reaching pensionable age, or entering an interest-free payment plan lasting up to 17 years.

Anyone who does not choose an option by the deadline will automatically be placed on a 17-year payment plan. Mandatory instalments under these plans begin in 2027.

Jersey 2019 tax debt summary:

Key point	Confirmed information
Total outstanding liability	£278,050,713
Taxpayers affected	23,697
Tax year involved	2019
Payment option deadline	30 September 2026
Payment plans begin	2027
Maximum payment-plan term	17 years
First mandatory instalment	Due by 31 December 2027
Final payment deadline	31 December 2043
Interest on standard payment plan	Interest-free
Default if no option is chosen	Automatic 17-year payment plan
Responsible authority	Revenue Jersey

The overall figures represent the combined liability of affected taxpayers. They do not mean that every person owes the same amount.

Based on the aggregate figures, the mathematical average is approximately £11,734 per taxpayer, but individual bills may be substantially higher or lower.

Why Does Jersey Have £278 Million of Unpaid 2019 Tax?

The liability arose because Jersey changed the way many residents pay income tax.

Before 2020, certain taxpayers used the Prior Year Basis, commonly shortened to PYB. Under that arrangement, tax collected during a particular year was based on income earned in the previous year.

Jersey moved taxpayers to the Current Year Basis, or CYB, in 2020. Under the new system, people generally pay tax against income earned during the same year.

The transition created an unresolved 2019 liability for former PYB taxpayers. During the COVID-19 pandemic, the States Assembly agreed to pause collection and temporarily carry that debt to reduce the risk of financial hardship.

The amount was frozen for later collection rather than cancelled.

Is the £278 Million a New Tax Bill?

No. The figure does not represent a newly introduced tax or an additional charge imposed in 2026.

It is the remaining combined value of income tax assessed for 2019 under the former Prior Year Basis system.

Affected taxpayers should already have been notified about their individual liability, although Revenue Jersey sent further reminders in July 2026 ahead of the payment-option deadline.

Who is Affected by the Jersey Government 2019 Tax Debt?

The arrangements apply to former Prior Year Basis taxpayers who still have an unpaid 2019 income tax balance.

They do not automatically apply to every Jersey resident or every current taxpayer. Someone who was already paying on a Current Year Basis, had no frozen liability or has paid the balance in full would not ordinarily have an outstanding PYB bill.

Affected people should check communications from Revenue Jersey rather than relying on the average liability or another taxpayer’s circumstances.

For married couples and civil partners, responsibility may depend on who was treated as the primary taxpayer under the rules applying in 2019.

Moving to independent taxation does not automatically transfer or remove the old liability because the 2019 rules continue to govern responsibility for it.

What Payment Options Are Available?

Revenue Jersey has set out three principal routes for dealing with the frozen balance.

1. Pay the Balance in Full

A taxpayer may pay the full amount by 30 September 2026, either through a single lump sum or a series of advance payments.

The government guidance also states that taxpayers may pay their entire balance later, although anyone intending to select the formal lump-sum option should complete the necessary election by the September deadline.

2. Pay After Reaching Pensionable Age

This option is available only to someone who has not reached pensionable age when making the election.

The taxpayer must have a suitable financial product or asset capable of providing enough money to settle the liability in full within 12 months of reaching pensionable age.

Examples given by Revenue Jersey include:

• A pension arrangement providing a retirement lump sum
• A suitable financial investment
• An asset such as an investment property

Evidence is not necessarily required when the option is selected, but Revenue Jersey may request proof later. This is therefore more than a simple request to delay payment indefinitely.

3. Use an Interest-free Payment Plan

Taxpayers may spread their balance over a period of between one and 17 years. Payment plans formally begin in 2027, with the complete balance due no later than 31 December 2043.

Payments may generally be made through monthly or annual Direct Debit. Periodic payments may also be suitable for people whose income varies, provided that the required minimum amount is paid by the relevant annual deadline.

What Happens if a Taxpayer Does Nothing?

Anyone who does not select an option by 30 September 2026 will automatically be placed on the maximum 17-year payment plan.

A person who is satisfied with that default arrangement does not need to make a separate election.

However, doing nothing should not be interpreted as cancelling or postponing the debt indefinitely.

Mandatory payments will begin in 2027.

Taxpayers considering the retirement option or a shorter repayment period must make an active choice before the deadline.

How Could a 17-year Payment Plan Work?

Consider an affected taxpayer with a frozen balance of £12,000.

If that amount were divided evenly over 17 years, the indicative payments would be:

• Approximately £705.88 per year
• Approximately £58.82 per month
• Final payment completed by 31 December 2043

This is an illustrative calculation rather than an official repayment quote. Actual instalments may depend on the selected payment frequency, advance payments, payment holidays and arrangements confirmed by Revenue Jersey.

Taxpayers can make advance payments before 2027 to reduce the balance or future instalments. Revenue Jersey also provides an online calculator for comparing possible payment periods.

Can Someone Take a Payment Holiday?

A taxpayer on a payment plan may apply once for a payment holiday lasting up to one year without having to provide a reason.

Further payment holidays, or a break lasting longer than one year, may require supporting evidence.

A payment holiday does not reduce the underlying debt or extend the final deadline beyond 31 December 2043. Later instalments may therefore need to increase.

What if Someone Cannot Afford the Payments?

Revenue Jersey asks taxpayers experiencing financial difficulties to contact it as early as possible. The authority says it will review the person’s financial circumstances and seek fair and manageable repayment terms.

Where a taxpayer follows an agreed time-to-pay arrangement, the government guidance states that enforcement action would not normally be taken.

In exceptional cases, certain people who were aged 65 or over on 31 December 2020 may be able to apply for payment to be deferred until their estate is administered.

This is not an automatic exemption, and Revenue Jersey may assess income, assets, living costs and evidence of hardship before approving an application.

What Happens if an Affected Taxpayer Leaves Jersey?

The frozen 2019 liability generally becomes fully due when an affected person permanently leaves Jersey or otherwise becomes non-resident.

Anyone who cannot pay the full balance at that point should contact Revenue Jersey to discuss a time-to-pay arrangement.

Special rules may also apply to non-residents whose liability relates to income from Jersey property.

Final Takeaway

The Jersey government 2019 tax debt is a deferred liability arising from the island’s move away from Prior Year Basis taxation. It is not a new 2026 tax charge, but the approaching election deadline means affected taxpayers should understand the available routes.

The most important date is 30 September 2026. Taxpayers may pay in full, select an eligible retirement-based arrangement or spread the balance through an interest-free plan lasting up to 17 years.

Those who make no selection will automatically enter the 17-year arrangement.

Anyone uncertain about their balance, eligibility or ability to pay should contact Revenue Jersey directly before making a decision.

Editorial Note: This article has been reviewed against official Government of Jersey and Revenue Jersey guidance.

Frequently asked questions

Why was the Jersey 2019 tax bill frozen?

Collection was paused during the COVID-19 pandemic when Jersey changed from Prior Year Basis to Current Year Basis taxation. The States Assembly temporarily carried the liability to reduce financial hardship during the transition.

How many people owe Jersey’s frozen 2019 tax?

The reported total is 23,697 taxpayers, with combined outstanding liabilities of £278,050,713.

When must taxpayers choose a payment option?

The deadline is 30 September 2026.

When do repayments begin?

Mandatory payments under the formal payment-plan scheme begin in 2027. The first instalment is due by 31 December 2027.

Is interest charged on the 17-year plan?

The Government of Jersey describes the standard instalment arrangement as interest-free.

Can a taxpayer pay early?

Yes. Advance payments can be made before 2027 to clear the bill, reduce the amount payable at retirement or lower future instalments.

Can someone change the selected payment option?

A person may apply to move from the retirement option to a payment plan, subject to Revenue Jersey’s approval. Someone who has selected a payment plan cannot normally switch to the retirement option.

Where can affected taxpayers get help?

The dedicated Prior Year Basis support team can be contacted on +44 (0)1534 440300 by selecting option 2 for Personal Tax and then option 4 for the PYB team.

Taxpayers may also visit the Government of Jersey offices on Union Street or submit the Personal Tax Enquiry form online.