Companies
All Jersey companies must submit their 2024 tax returns by 30 November 2025, even if they have no income tax liability. These returns must be submitted with the signed financial statements of the company.
Late filing penalties:
- £300 initial penalty
- £100 per month if still not filed after 3 months (max 9 months)
For companies with income tax payable: Any remaining balance for 2024, plus the 1st payment on account for 2025. These payments are due on 30 November 2025.
Late payment penalty: 10% of the 2024 tax liability.
Individuals
Following the filing of your return (deadline 31 July 2025), any 2024 tax balance due and the first Payment on account for 2025 (calculated at 50% of your 2024 liability) are due 30 November 2025.
Late payment penalty: 10% of the 2024 tax liability.
| Deadline: | |
| 2024 Jersey Tax Return | 31 July 2025 |
| 2024 Balance Tax Payment | 30 November 2025 |
| 2025: First Payment on Account | 30 November 2025 |
If you have any questions about Jersey tax, contact our Tax Team: tax@alexpicottrust.com
