Extension of tax return filing deadline to 31 August 2021

In light of the developing situation regarding Covid cases in the Island and, in particular, the requirement for people to self-isolate during this critical period in terms of tax return preparation, Revenue Jersey have today announced that the filing deadline for 2020 Jersey personal tax returns (when submitted electronically) will be extended to 31 August 2021 for all taxpayers (both agent represented and non-represented) – see: https://www.gov.je/News/2021/Pages/TaxReturnDeadlineExtended.aspx. Further details of the filing deadlines that have been extended are provided in the “technical notes” below.

The JSCCA welcomes this announcement which helps to address many of the practical issues being faced by tax agents (and taxpayers more generally) at the current time. 

In bilateral discussions, Revenue Jersey have confirmed that the filing deadline will not be extended beyond 31 August 2021 so as to help ensure that tax assessments are issued in good time for the November 2021 payment cycle and hence tax agents should work to this date; correspondingly Revenue Jersey are encouraging tax agents to submit returns as soon as they are complete rather than waiting until the new filing deadline.

Tax agents with remaining concerns are encouraged to contact their customer relationship manager at Revenue Jersey to discuss their particular circumstances.

Technical Notes

We understand that the filing extension applies to the following:

  1. A person (other than a company) delivering a return electronically for the year of assessment 2020 – predominantly personal income tax returns
  2. An individual who has a tax agent, approved by the Comptroller, who is unable to file online delivering a paper return for the year of assessment 2020
  3. A paper return for the year of assessment 2020 delivered by a person in respect of a trust, an estate or a general partnership (this also includes LPs, ILPs, SLPs and LLPs where they are required to file by specific notice)
  4. A paper return for the year of assessment 2020 delivered by an individual who is non-resident
  5. A person delivering a return electronically under Article 17 (returns by persons acting for others)

“Additional penalties” in relation to these returns under Article 17A(2A) will start to apply from 1 November 2021.

We also understand that the time period for elections under Article 131OA(5)(b) in respect of the 2020 year of assessment will also be extended to 31 August 2021.

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