On Oct. 9, 2026, JER States extended joint filing and frozen 2019 tax bills deadlines to Oct. 31, 2026.
The original deadlines for both opting in to continue filing joint tax returns, and choosing an option to repay frozen 2019 tax bills was previously set as Sep. 30, 2026.
On Feb. 21, JER States deferred start of planned payment scheme.
JER States Treasury Minister announced planned deferral of the start of the statutory payment scheme for Prior Year Basis (PYB) taxpayers with a 2019 frozen tax liability.
The aim of the deferral is to help support islanders with current high cost of living.
In 2020 JER States abolished PYB for paying taxes, and approximately £330mn in tax liabilities were frozen for future repayments, this affected around 31,300 taxpayers.
Since then, over 5,000 taxpayers have settled their outstanding tax bills.
Payment Scheme Changes
JER States passed regulations in 2021 creating payment scheme to commence 2025.
Taxpayers would have started paying one seventeenth of their 2019 frozen liability annually, starting from Dec. 31, 2025 till Dec. 31, 2041, under £35 a month for most.
Subject to JER States approval, the first installment will now become due by Dec. 31, 2027 and the last by Dec. 31, 2043, equating to a deferral period of two years.
Taxpayers could elect to pay the entire sum within 12 months of reaching pensionable age, subject to JER States approval new deadline to make election Sep. 30, 2026.
Former PYB taxpayers can pay whole sum or make part payments at any time.
Oct. 2026 Tax Returns Deadlines Extended
On Oct. 9, 2026, JER States extended joint filing and frozen 2019 tax bills deadlines to Oct. 31, 2026.
The original deadlines for both opting in to continue filing joint tax returns, and choosing an option to repay frozen 2019 tax bills was previously set as Sep. 30, 2026.
