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Type
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Cotter, Lord (2)
Primary member
Answering member
Legislative stage
Legislation
Subject
Publisher
To ask Mr Chancellor of the Exchequer, how many Inland Revenue Business Support Teams there are; what areas the teams serve; and if he will make a statement.
To ask Mr Chancellor of the Exchequer, how many Inland Revenue Business Support Teams there are; what areas the teams serve; and if he will make a statement.
Asked by
Lord Cotter
(Liberal Democrat)
Answered by
Baroness Primarolo
(Labour)
Answering body
Treasury
Type
Written questions
Status
Answered
Tabled on
26 June 2003
For answer on
2 July 2003
Answered on
2 July 2003
Subjects
Advisory services; Inland Revenue; Small businesses; Self-assessment; Self-employed
Date
2 July 2003
Reference
122823; 408 c270-1W
House
House of Commons
To ask Mr Chancellor of the Exchequer, what level of penalty is charged against those failing to submit returns to the Inland Revenue; how many businesses have received these penalties against them over the past three years; and what the total amount received by the Exchequer as a result of...
To ask Mr Chancellor of the Exchequer, what level of penalty is charged against those failing to submit returns to the Inland Revenue; how many businesses have received these penalties against them over the past three years; and what the total amount received by the Exchequer as a result of...
Asked by
Lord Cotter
(Liberal Democrat)
Answered by
Baroness Primarolo
(Labour)
Answering body
Treasury
Type
Written questions
Status
Answered
Tabled on
10 June 2002
For answer on
17 June 2002
Answered on
17 June 2002
Brian Cotter: To ask the Chancellor of the Exchequer what level of penalty is charged against those failing to submit returns to the
Inland Revenue; how many businesses have received these penalties against them over the past three years; and what the total amount
received by the Exchequer as a result of these fines was. [61312]
Dawn Primarolo: The Inland Revenue charges late filing penalties for Self Assessment (SA), Corporation Tax Self Assessment (CTSA)
and Pay As You Earn (PAYE) tax. SA taxpayers failing to submit returns by the filing date are charged a £100 penalty and a second
£100 penalty if they have not filed six months after the due date. The Inland Revenue can also seek penalties of between £10 and £60
a day at the discretion of the Tax Commissioners on SA taxpayers who persist in not filing a return. Employers and contractors
failing to submit a PAYE return are charged a penalty of £100 per month the return is later for each 50 employees or subcontractors.
Companies that are late in filing their CTSA returns are charged £100 if they file less than three months after the filing date,
£200 if they are between three and 18 months late (if the company files late on three consecutive occasions, these penalties
increase to £500 and £1,000 respectively), 10 per cent. of their unpaid tax if they are 18 months to two years late and 20 per cent.
of their unpaid tax if they are more than two years late in filing. Businesses may be liable to submit a return as employers, or
under the SA or CTSA regulations. But these regulations also include non-business taxpayers such as employees taxed at the higher
rate who are within SA. The Inland Revenue does not distinguish between penalties charged on businesses and other types of
taxpayers, so the figures that follow are for all penalties within SA, CTSA and PAYE.
The first table shows the number of penalties raised by the Inland Revenue from late filing penalties on returns over the last three
financial years.
_________________________________________________________________________________________________.
Penalties raised in the financial year ended:
Head of Duty 1999 2000 2001
PAYE{1} 130,000 120,000 150,000
SA{2} 1,400,000 1,600,000 1,500,000
CTSA{1} 170,00 180,000 220,000
_________________________________________________________________________________________________.
{1} Rounded to the nearest 10,000 {2} Rounded to the nearest 100,000
The second table shows the total amount paid in respect of penalties over the last three account years (these run from November to
October and are periods over which the Department's annual accounts are calculated).
_________________________________________________________________________________________________.
Penalties paid (£) in the account year ended:
Head of Duty 1999 2000 2001
PAYE{1} 14,200,000 14,400,000 15,100,000
SA{1} 29,400,000 33,000,000 36,200,000
CTSA{1} 14,400,000 18,000,000 25,300,000
_________________________________________________________________________________________________.
{1} Rounded to nearest £100,000
Subjects
Fixed penalties; Income tax; Inland Revenue; Fines; Small businesses; Self-assessment
Date
17 June 2002
Reference
61312; 387 c135-6W
House
House of Commons