Changes to Payment on Account Regime

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Dear Members

As part of its Transformation Programme, the Taxes Office proposes to introduce a payment on account (POA) regime for corporate income tax payers with effect from 2020, in respect of the 2019 year of assessment (i.e. first payments under this POA regime will be made in 2020). Following a small-scale informal consultation earlier this year, some amendments have been made to the initial proposals, meaning there would also be an impact on the current POA regime for individuals.

The Taxes Office are seeking views on the revised proposals, the details of which are set out by clicking here and the JSCCA will be making a response. If any member has any comments they would like to be included in this response, they are asked to forward these to Andrew Bougourd at andrew.bougourd@pwc.com by close of business on Friday 7 September.

Regards

Caroline Harrington
JSCCA Secretary

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Jersey Society of Chartered and Certified Accountants · Gemini Cottage · La Rue du Douet de Rue · St Lawrence, No Region JE3 1GY · Jersey (Channel Islands)