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Letter - to Minister for Treasury and Resources re Prior Year Basis Tax Reform Review Further Information Request - 20 October 2020

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States Greffe: Scrutiny

Deputy Susie Pinel

Minister for Treasury & Resources

By email

19th October 2020

Dear Minister

Corporate Services Scrutiny Panel

Prior Year Basis Tax Reform Review – Further Information Request

Thank you for your letter dated 12th October 2020 and for attending the Public Hearing on the 16th October 2020 providing the Panel with background information on the Draft Income Tax (Amendment No. 46) (Jersey) Law 202- [P.118/2020] proposition lodged on the 22nd September 2020. Following progression of our review, as well as requests made at the hearing, could you please provide:

The draft regulations in relation to repayment terms of the 2019 PYB liability

Summary findings of the focus groups

The IT implementation project plan

The Panel would also request detail of the policy & procedures which exist for those islanders who struggle to pay tax and detail on the procedures which exists for those who leave the island and have an outstanding tax liability.

As you can appreciate our review is taking place in an accelerated timeframe before the debate of P.118/2020 on the 3rd November 2020, as such the Panel would appreciate reply by Thursday 22nd October 2020. Our greatest apologies for the short notice.

Yours sincerely

Senator Kristina Moore

Chair, Corporate Services Scrutiny Panel

States Greffe: Scrutiny | Morier House | St Helier | Jersey | JE1 1DD Tel: 01534 441080 | email: scrutiny@gov.je | web: statesassembly.gov.je