1-20 of 34 results for subject:Self-assessment
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To ask the Chancellor of the Exchequer, pursuant to the Answer of 19 May 2025 to Question 52199 on Taxation: Self-assessment, if she will add an option to specify national identity as British to the taxpayer residency status section of the online Self-Assessment tax return.
To ask the Chancellor of the Exchequer, pursuant to the Answer of 19 May 2025 to Question 52199 on Taxation: Self-assessment, if she will add an option to specify national identity as British to the taxpayer residency status section of the online Self-Assessment tax return.
HMRC collects data for Self Assessment returns in compliance with the UK General Data Protection Regulation (UK GDPR). These rules require that any personal data collected must be adequate, relevant, and limited to what is necessary for the purposes for which it is processed.
National identity is not required for determining an individual’s residency status for tax purposes, and therefore is not collected as part of the Self Assessment process. This applies to the taxpayer residency status section as well as the return more broadly.
To ask the Chancellor of the Exchequer, if she will add an option to specify national identity as British to the online Self-Assessment tax return.
To ask the Chancellor of the Exchequer, if she will add an option to specify national identity as British to the online Self-Assessment tax return.
HMRC collects data for Self Assessment returns in compliance with General Data Protection Regulation (GDPR). These rules ensure that data we collect is adequate, relevant, and limited to what is necessary. National identity is not needed for processing Self Assessment.
To ask the Chancellor of the Exchequer, how many people requested their tax repayments to be considered under HMRC's Time to Pay system in (a) November 2019 and (b) November 2020.
To ask the Chancellor of the Exchequer, how many people requested their tax repayments to be considered under HMRC's Time to Pay system in (a) November 2019 and (b) November 2020.
HMRC’s “Self Service Time to Pay” online payment plan (SSTTP) enables Self-Assessment taxpayers to set up an instalment plan to pay their Self-Assessment liabilities, without the need to contact HMRC directly.
This service was previously available to those Self-Assessment taxpayers with liabilities of up to £10,000. On 24 September 2020 the Chancellor announced that the £10,000 threshold was being increased to £30,000 to increase support for businesses and individuals. Taxpayers using this service can have up to 12 monthly instalments to pay their Self-Assessment tax liabilities.
In the period 1 November to 30 November 2019, 109 SSTTP arrangements were set up, to pay Self-Assessment liabilities totalling £295,092. In the period 1 November to 30 November 2020, 5,248 SSTTP arrangements were set up, to pay Self-Assessment liabilities totalling £12,291,633.
To ask the Chancellor of the Exchequer, if he will extend the 31 January 2021 deadline for submitting tax returns during the covid-19 outbreak.
To ask the Chancellor of the Exchequer, if he will extend the 31 January 2021 deadline for submitting tax returns during the covid-19 outbreak.
There are no plans to move the Self-Assessment (SA) filing date from 31 January 2021. However, the Government recognises that some taxpayers may have difficulty submitting their SA return due to the impact of COVID-19 on their personal circumstances.
HMRC do not charge penalties for failure to submit a return on time where taxpayers have a reasonable excuse. HMRC’s current guidance explains that they will accept the impact of COVID-19 as a reasonable excuse for submitting a return late, provided that taxpayers explain how they were affected and submit the return as soon as they can. More information is available in the HMRC online guidance covering the reasonable excuse provisions.
The Government urges taxpayers to submit returns on time where possible. Where taxpayers or their agents are struggling to get the information they need to submit a return by 31 January, they can complete it using provisional figures and give HMRC the actual figures as soon as they can.
Taxpayers who are unable to pay all of their SA tax due on 31 January can access HMRC’s enhanced Time to Pay (TTP) arrangements. HMRC have recently enhanced their self-serve, online TTP service.
This now allows liabilities of up to £30,000 – increased from £10,000 - to be paid in up to 12 instalments without having to contact HMRC beforehand.
To ask the Chancellor of the Exchequer, what plans he has for the further roll out the comprehensive communications plan from October 2020 to the end of the 2020-21 tax year.
To ask the Chancellor of the Exchequer, what plans he has for the further roll out the comprehensive communications plan from October 2020 to the end of the 2020-21 tax year.
It is not possible to answer this question in detail, without further information about the specific plan referred to.
The Honourable Member may wish to note that for the forthcoming Self-Assessment deadline HMRC are developing an integrated external campaign which includes direct communications, social media, press and stakeholder management. HMRC would like taxpayers to complete and file their tax return early, so they can plan and budget and ultimately pay the tax they owe. HMRC’s communications will include messages to explain the support available to taxpayers who have been affected financially by COVID-19 and who cannot pay in full by the deadline.
To ask the Chancellor of the Exchequer, how much was paid in fines by people who submitted tax returns after the deadline of 31 January in (a) 2017, (b) 2018 and (c) 2019.
To ask the Chancellor of the Exchequer, how much was paid in fines by people who submitted tax returns after the deadline of 31 January in (a) 2017, (b) 2018 and (c) 2019.
The 2015-16 Self-Assessment (SA) tax return typically has an online filing deadline of 31 January 2017, the 2016-17 Self-Assessment (SA) tax return typically has an online filing deadline of 31 January 2018 and correspondingly, the 2017-18 Self-Assessment tax return typically has an online filing deadline of 31 January 2019.
The value of payments attributed to late filing penalties for people filing late and after the deadline of 31 January in (a) 2017, (b) 2018 and (c) 2019 is as follows:
Tax Year penalty relates to | Penalty payments |
2015-16 | £133,669,000 |
2016-17 | £111,272,000 |
2017-18 | £75,363,000 |
Note: Figures have been rounded to the nearest thousand. These figures have been produced using an extract of the data provided for analytical purposes, and there may be small differences between this and other HMRC systems including the live SA system (CESA).
This analysis is based on penalties created and payments received to February 2020. The 2017-18, 2016-17 and 2015-16 figures cover a period of 1, 2 and 3 years’ penalty payments respectively. More penalties will be issued and paid in relation to all these years but further payments to recent years will be relatively higher, so there will be greater changes to recent years. It is not possible to make meaningful comparisons between different years’ figures.
The above figures include both full and part-payments for the initial £100 late filing penalty, daily penalties, 6 month and 12 month late filing penalties. Late payment penalties have not been included.
These late filing penalties relate to individuals who filed online after 31 January after the end of the corresponding tax year and at least 3 months after they were issued with a notice to file; individuals who have missed the 31 January deadline and who have not yet filed their SA return for the corresponding tax year; and, individuals who did not need to file an SA return for that tax year but received late filing penalties due to late notification.
The figures may include some penalty payments relating to Trust returns as they receive the same penalty code. Penalty payments relating to partnership returns are not included.
Penalties are not used as a means of generating revenue. HMRC want taxpayers to comply with their obligations.
HMRC charge penalties to encourage taxpayers to meet their tax obligations and to act as a sanction for those who do not, so the majority who do pay correctly and on time are not disadvantaged.
Not all taxpayers who fail to submit their return on time will have to pay a penalty. A penalty will not be payable if a taxpayer had a reasonable excuse for not filing their return on time or if they no longer need to file a return.
HMRC will not know if a taxpayer has a reasonable excuse or no longer need to file a return until the taxpayer tells HMRC.
To ask the Chancellor of the Exchequer, with reference to the Answer of 1 July 2019 to Question 268996 on taxation: self-assessment, how much was paid in fines by people who submitted tax returns after the deadline of 31 January in each year since 2018.
To ask the Chancellor of the Exchequer, with reference to the Answer of 1 July 2019 to Question 268996 on taxation: self-assessment, how much was paid in fines by people who submitted tax returns after the deadline of 31 January in each year since 2018.
The 2016-17 Self-Assessment (SA) tax return typically has an online filing deadline of 31 January 2018, and correspondingly, the 2017-18 Self-Assessment tax return typically has an online filing deadline of 31 January 2019.
The value of payments attributed to late filing penalties for people filing late and after 31 January for these two tax years has been provided below.
Tax Year penalty relates to | Penalty payments |
2016-17 | £106,244,000 |
2017-18 | £63,956,000 |
Note: Figures have been rounded to the nearest thousand. These figures have been produced using an extract of the data provided for analytical purposes, and there may be small differences between this and the live SA system.
This analysis is based on penalties created and payments received to 3 January 2020. The 2017-18 figures cover a period of 11 months. The 2016-17 figures cover a period of 23 months. HMRC anticipate that more penalties will be issued and paid in relation to 2017-18, so it is not possible to make meaningful comparisons between the two sets of figures.
The above figures include both full and part-payments for the initial £100 late filing penalty, daily penalties, 6 month and 12 month late filing penalties. Late payment penalties have not been included.
These late filing penalties relate to:
• Individuals who filed online after 31 January after the end of the corresponding tax year and at least 3 months after they were issued with a notice to file
• Individuals who have missed the 31 January deadline and who have not yet filed their SA return for the corresponding tax year
• Individuals who did not need to file an SA return for that tax year but received late filing penalties due to late notification
As with the answer to PQ268996, the figures may include some penalty payments relating to Trust returns as they receive the same penalty code. Penalty payments relating to partnership returns are not included.
Penalties are not used as a means of generating revenue. HMRC want taxpayers to comply with their obligations and to file their returns on time.
HMRC charge penalties to encourage taxpayers to meet their tax obligations and to act as a sanction for those who do not, so the majority who do are not disadvantaged.
Not all taxpayers who fail to submit their return on time will have to pay a penalty. A penalty will not be payable if a taxpayer had a reasonable excuse for not filing their return on time or if they no longer need to file a return.
HMRC will not know if a taxpayer has a reasonable excuse or no longer needs to file a return until they inform HMRC.
To ask the Chancellor of the Exchequer, how much was paid in fines by people who submitted tax returns after the deadline of 31 January in each year since 2018.
To ask the Chancellor of the Exchequer, how much was paid in fines by people who submitted tax returns after the deadline of 31 January in each year since 2018.
Analysis of self-assessment penalty data is complex and HMRC are currently investigating whether it is possible to provide the requested figures. I shall write to the Honourable Member shortly and place a copy of the letter in the Library of both Houses.
To ask the Chancellor of the Exchequer, what recent lessons his Department has learned to help increase the proportion of tax returns filed by 31 January 2019 deadline.
To ask the Chancellor of the Exchequer, what recent lessons his Department has learned to help increase the proportion of tax returns filed by 31 January 2019 deadline.
HMRC continually uses customer insight to improve filing rates. For example, HMRC has used customer insight to deliver personalised messaging, which research has shown to have a statistically significant effect on filing rates.
To ask the Chancellor of the Exchequer, pursuant to his Answer of 11 May 2018 to Question 141715 on Taxation: Self-Assessment, how many of the 746,000 self-assessment tax returns that were outstanding and filed after 31 January 2018 were estimated not to have been liable to pay a fine.
To ask the Chancellor of the Exchequer, pursuant to his Answer of 11 May 2018 to Question 141715 on Taxation: Self-Assessment, how many of the 746,000 self-assessment tax returns that were outstanding and filed after 31 January 2018 were estimated not to have been liable to pay a fine.
HMRC automatically applies a penalty or fine on any self-assessment return that is submitted late. Customers can object or appeal against a penalty levied for late submission. If HMRC accept the explanation for the late return the penalty will be cancelled.
HMRC does not have an estimate of how many customers appealed or objected, or how many penalties or fines were cancelled.
To ask Mr Chancellor of the Exchequer, whether his Department is taking steps to ensure that the level of tax returns submitted (a) on and (b) before the 31 January deadline is greater than 93 per cent.
To ask Mr Chancellor of the Exchequer, whether his Department is taking steps to ensure that the level of tax returns submitted (a) on and (b) before the 31 January deadline is greater than 93 per cent.
In 2018 HMRC achieved just over 93% of returns filed on or before the deadline. In planning for the Self-Assessment deadlines for 2019, HM Revenue and Customs will look at lessons learned from 2018 to consider ways of increasing the filing percentage for the 31st January 2019 deadline.
To ask Mr Chancellor of the Exchequer, how many people submitting tax returns missed the 31st January 2018 deadline; and how much money was accrued to the public purse through fines as a result of late payments.
To ask Mr Chancellor of the Exchequer, how many people submitting tax returns missed the 31st January 2018 deadline; and how much money was accrued to the public purse through fines as a result of late payments.
As at 31 January 2018, there were just under 746,000 Self-Assessment returns still outstanding. Not all these customers will pay a penalty, as there will be some who will have a justified reason for not filing by the deadline.
HMRC does not collect details of the total amount of money accrued from penalties as a result of late payments.
To ask Mr Chancellor of the Exchequer, what changes there have been to the number of tax returns submitted on time in the last 10 years.
To ask Mr Chancellor of the Exchequer, what changes there have been to the number of tax returns submitted on time in the last 10 years.
The information for the years to 31 January 2008 (Tax Return Year 2006-07) and 31 January 2009 (Tax Return Year 2007-08) has been archived. It would be disproportionately costly to provide the information for these years as it is not held in an accessible form. The information for the remaining years is as follows:
Filing Deadline | 31 Jan 2010 | 31 Jan 2011 | 31 Jan 2012 | 31 Jan 2013 |
Tax Return Year | 2008-2009 | 2009-2010 | 2010-2011 | 2011-2012 |
Filed on-time by 31 Jan | 8.57m | 8.64m | 9.45m | 9.61m |
% Filed on-time | 88% | 86% | 90% | 93% |
Filing Deadline | 31 Jan 2014 | 31 Jan 2015 | 31 Jan 2016 | 31 Jan 2017 |
Tax Return Year | 2012-2013 | 2013-2014 | 2014-2015 | 2015-2016 |
Filed on-time by 31 Jan | 10.03m | 10.24m | 10.39m | 10.37m |
% Filed on-time | 93% | 92% | 92% | 93% |
To ask Mr Chancellor of the Exchequer, pursuant to the Answer of 15 March 2017 to Question 68122, what estimate he has made of the amount of fines due to be payable as a result of those people who missed the 31 January 2017 deadline for their tax returns.
To ask Mr Chancellor of the Exchequer, pursuant to the Answer of 15 March 2017 to Question 68122, what estimate he has made of the amount of fines due to be payable as a result of those people who missed the 31 January 2017 deadline for their tax returns.
HM Revenue and Customs does not hold such an estimate. Not all customers who fail to submit their return on time will have to pay a penalty, as they may appeal a penalty on the grounds of having had a reasonable excuse for late submission.
To ask Mr Chancellor of the Exchequer, what estimate he has made of the number of people who missed the 31 January 2017 deadline for submitting tax returns.
To ask Mr Chancellor of the Exchequer, what estimate he has made of the number of people who missed the 31 January 2017 deadline for submitting tax returns.
HM Revenue and Customs estimate that around 790,000 customers failed to submit their online Self Assessment tax return by the 31 January 2017 deadline. This is roughly 7% of the returns that were due by 31 January 2017.
To ask Mr Chancellor of the Exchequer, what steps he is taking to encourage the maximum number of people to meet the 31 January 2017 deadline for making a tax return.
To ask Mr Chancellor of the Exchequer, what steps he is taking to encourage the maximum number of people to meet the 31 January 2017 deadline for making a tax return.
I refer the Honourable Member to the answer given on 24th October (Written Question 43921).
To ask Mr Chancellor of the Exchequer, what steps his Department is taking to ensure that the number of people who miss the 31 January 2017 deadline for tax returns is significantly less than for previous years.
To ask Mr Chancellor of the Exchequer, what steps his Department is taking to ensure that the number of people who miss the 31 January 2017 deadline for tax returns is significantly less than for previous years.
HM Revenue and Customs has a number of initiatives leading up to the filing deadline to support and encourage people to file on time. These include improvements to the accessibility of online services, a targeted media campaign running from the end of December, reminder emails and text messages in January to those who have yet to file and use of social media.
To ask Mr Chancellor of the Exchequer, what estimate his Department has made of the number of people who did not meet the 31 January 2016 deadline for submitting tax returns.
To ask Mr Chancellor of the Exchequer, what estimate his Department has made of the number of people who did not meet the 31 January 2016 deadline for submitting tax returns.
Around 870,000 customers failed to submit their online Self Assessment tax return by 31 January 2016 deadline.
To ask Mr Chancellor of the Exchequer, what plans HM Revenue and Customs has to take into account the effect of downtime of the HSBC online banking system during January 2015 when issuing penalties for late self-assessment tax returns.
To ask Mr Chancellor of the Exchequer, what plans HM Revenue and Customs has to take into account the effect of downtime of the HSBC online banking system during January 2015 when issuing penalties for late self-assessment tax returns.
The downtime of online HSBC had no impact on customer’s ability to successfully file their tax return
To ask Mr Chancellor of the Exchequer, what steps are being taken to ensure the maximum number of people meet the 31 January 2016 deadline for providing their tax returns.
To ask Mr Chancellor of the Exchequer, what steps are being taken to ensure the maximum number of people meet the 31 January 2016 deadline for providing their tax returns.
The vast majority of Self Assessment customers complete their returns on time (92% last year).
This year, HM Revenue and Customs (HMRC) is sending millions of targeted emails and texts to remind customers to submit their return by 31 January, for instance to customers who missed the deadline last year or those who are new to Self Assessment. Alongside this, HMRC is running a national marketing campaign to remind customers of the 31 January deadline. Support is available to those who need it as HMRC is putting hundreds of extra people on its helplines during this very busy period, and has introduced new support channels like webchat and online video guidance.