The errors came to light after one Islander posted on Facebook that her children were among them.
She said: ‘Why on earth have my children (aged 9 & 14) been sent their own tax forms to complete?! Anyone else received them for their children?! What a waste of money, time & paper!!’
Revenue Jersey has faced criticism during the past week with Islanders complaining about receiving their ITIS rates late, being placed on higher rates than expected or being given assessments based on 2017 returns.
In a statement on social media, Mr Summersgill said: ‘We have discovered that a small number of children (fewer than 100) have been sent a tax form in error, for which I expressly apologise.
‘This is unfortunately down to human error, whereby a tick box, that excludes the individual from receiving a tax form, was not selected while the record was being inputted into the system.
‘I will be personally contacting all affected individuals to apologise for the error and explain what they need to do.’
