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From: Member of the public
Revenue Jersey are already involved in a huge change program (the new online computer system) and suffering staffing issues. To take on another major project like prior year basis whilst Covid-19 is, and will be affecting operations for at least another 12-18 months looks extremely unwise.
Instead, why not postpone the prior year change for 2 years (tax year 2022) by which time the island's economic and jobs situation should have stabilised, the new computer system should have bedded in and the bugs should have been sorted out. In the meantime, islanders will know the change is coming and can prepare for it.
Simply allow any taxpayers who cannot pay their 2019 bill to defer the liability as already published. This flexibility may also be necessary for some islander's 2020 tax bill as well.