Search Results

1-4 of 4 results for subject:Self-assessment

Show detailed: On Off

Results: 10 20 50 100

Sort by: Newest first Oldest first

Treasury

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)

Answering body

Treasury

Type

Written questions

Status

Answered

Date

2 July 2003

Reference

122823; 408 c270-1W

House

House of Commons

Treasury

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)

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

Date

17 June 2002

Reference

61312; 387 c135-6W

House

House of Commons

Lord Chancellors Dept

To ask the Parliamentary Secretary, Lord Chancellor's Department, how many tax appeal tribunal were held in each of the three years before the introduction of self-assessment. - Inc table.

Asked by

Lord Cotter (Liberal Democrat)

Answering body

Lord Chancellor's Department

Type

Written questions

Status

Answered

Date

22 May 2000

Reference

122723; 350 c392W;350 c394W

House

House of Commons

Lord Chancellors Dept

To ask the Parliamentary Secretary, Lord Chancellor's Department, how many tax appeal tribunals have been held in each year following the introduction of self-assessment. - Inc figures.

Asked by

Lord Cotter (Liberal Democrat)

Answering body

Lord Chancellor's Department

Type

Written questions

Status

Answered

Date

22 May 2000

Reference

122722; 350 c392W;350 c394W

House

House of Commons

Librarians' tools

Type

House

Session

Year

Department

Member

Primary member

Answering member

Legislative stage

Legislation

Subject

Publisher