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Prior Year Basis (PYB) 2019 - beware the deadline to choose your payment option
Wednesday 09 Sept 2026
Jersey taxpayers with an outstanding 2019 PYB tax liability have until 30th September 2026 to confirm the payment option that best suits their circumstances. If a choice is not made, a payment plan will be automatically set up for you by Revenue Jersey.
Unsure of your next steps?
To help you to choose the right payment option, we have summarised three ways in which Revenue Jersey will accept payment and provide links for more detailed information.
Option 1: Set up a payment plan
Offering flexibility, this option allows you to spread the payment of your PYB 2019 tax over any number of years up to a maximum of 17.
All payment plans start in 2027 and the full amount must be paid in full by 31 December 2043.
Monthly Direct Debit – use the online calculator to decide how much and across what time period, up to 17 years, that feels most comfortable for your circumstances.
Periodic payments – if your income is not always regular, you can choose to pay at intervals during the year, either online or by phone. Your payments must cover your minimum amount by 31 December each year.
Option 2: Make a lump sum payment
You can pay your entire balance by 30 September 2026 or at anytime
Option 3: Pay upon reaching Jersey pension age
This option is only available to those who have yet to reach pensionable age and the balance will need to be paid in full within 12 months of retirement. A declaration to this effect will need to be signed.
This option requires further consideration as an investment product or an asset that will provide the money to cover the bill will need to be put in place.
What do I do now?
The first step is to assess how a payment plan could work for you is to use the online calculator
Wondering what other options exist?
We understand that your circumstances could be more complex and the above may not have provided enough guidance to enable you to make a decision.
If you're questioning any of these more tricky matters, our Tax Team are happy to answer your questions or point you in the right direction to discover more.
Payment holidays
Financial difficulties
Impact of independent taxation
Switching payment options
Leaving Jersey
Non-residents
Meet our Tax Team:
You can also find Guidance Notes published by Revenue Jersey here.


