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Jersey: Tax developments in response to COVID-19

General Information

This page offers an overview of tax developments being reported globally by KPMG member firms in response to the Novel Coronavirus (COVID-19).

The content will be updated regularly. However, due to the fast-moving pace of change, it may not always reflect the most current developments in a given jurisdiction. Please refer to the date of accuracy and refer to the relevant links, under additional information, for original source information.

Date accurate as of: 11 May 2020

On 18 March 2020, the authorities in Jersey announced a range of measures to address the COVID-19 pandemic. Key tax measures include:

Deferral of payment of social security contributions

  • Businesses with fewer than 80 employees and self-employed individuals are automatically eligible to defer their Social Security contribution payments for the first two quarters of 2020 . These payments, ordinarily due in April and July, have been deferred.
  • Businesses with more than 80 employees may seek to claim the deferment by emailing Social Security sscontributions@gov.je.“

Deferral of payment of goods and service tax

Goods and Services Tax (“GST”)-registered businesses have been offered the option to defer their GST payments due in relation to any GST returns for periods ending 31 March, 30 April, 31 May and 30 June (this includes both monthly and quarterly GST returns ending on these dates). Currently payments may be deferred by up to 12 months after the original payment deadline. Whenever possible, businesses should continue to submit their tax returns (income tax, GST, ITIS, Social Security contributions) as normal. Revenue Jersey has stated that they will utilize their statutory discretion regarding the late filing of GST and ITIS returns in “grave and exceptional circumstances”. An online form has been released to facilitate such requests.