1-20 of 23 results for subject:Self-assessment
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To ask the Chancellor of the Exchequer, (a) what assessment she has made of the potential impact of HMRC’s proposals for more timely payments in Income Tax Self-Assessment on taxpayers with variable incomes, including sole traders and freelancers; and (b) what safeguards will be put in place to prevent cash-flow...
To ask the Chancellor of the Exchequer, (a) what assessment she has made of the potential impact of HMRC’s proposals for more timely payments in Income Tax Self-Assessment on taxpayers with variable incomes, including sole traders and freelancers; and (b) what safeguards will be put in place to prevent cash-flow...
At Autumn Budget 2025, the government announced more timely payments for Income Tax Self Assessment and committed to developing the policy with stakeholders through a public consultation. The consultation closed on 4th August 2026 and responses are being analysed.
The Budget 2025 announcement followed the usual tax policy-making process, including consideration of impacts on customers with variable incomes.
The government is carefully analysing consultation responses and any potential safeguards to ensure appropriate support is available for affected customers.
Future impacting based on the evidence of the consultation will be carried out by the government as usual as part of any future Budget announcements.
To ask the Chancellor of the Exchequer, whether he has made an assessment of the potential merits of a providing a free, government-run service for submitting tax returns as part of Making Tax Digital.
To ask the Chancellor of the Exchequer, whether he has made an assessment of the potential merits of a providing a free, government-run service for submitting tax returns as part of Making Tax Digital.
The government has worked closely with the software industry to ensure the availability of a broad range of MTD-compatible products to suit different needs and budgets.
This includes free products supporting those with the simplest affairs, low-cost bridging software for those who prefer to continue using spreadsheets and more sophisticated products that integrate with other business software.
Currently, there are more than 20 free products (excluding free trials) covering a range of different scenarios including bookkeeping, quarterly updates and end-of-year submissions
HMRC is not providing its own MTD solution because commercial software providers are better positioned to be able to provide a broad range of products to meet the diverse needs of businesses and landlords.
To ask the Chancellor of the Exchequer, what provision HM Revenue and Customs makes for expediting tax repayment claims where taxpayers are experiencing financial hardship or serious ill health.
To ask the Chancellor of the Exchequer, what provision HM Revenue and Customs makes for expediting tax repayment claims where taxpayers are experiencing financial hardship or serious ill health.
HMRC’s correspondence service standard is to respond to 80% of priority post, including repayment claims, within 15 working days.
Regular HMRC performance information, including progress against this correspondence service standard, is published at https://www.gov.uk/government/collections/hmrc-quarterly-performance-updates
To ask the Chancellor of the Exchequer, what the current average processing time is for amended paper self-assessment tax returns resulting in repayments.
To ask the Chancellor of the Exchequer, what the current average processing time is for amended paper self-assessment tax returns resulting in repayments.
HMRC does not hold this information in a readily accessible format. The information requested could only be obtained through the manual review of individual records, and the cost of doing so would exceed the disproportionate cost threshold.
To ask the Chancellor of the Exchequer, how many people were issued with a late filing penalty for non return of a self assessment form in each constituency in each of the last five years; and how many and what proportion of those people did not owe any tax.
To ask the Chancellor of the Exchequer, how many people were issued with a late filing penalty for non return of a self assessment form in each constituency in each of the last five years; and how many and what proportion of those people did not owe any tax.
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 taxpayers in (a) Buckinghamshire and (b) Milton Keynes are expected to be removed from Income Tax Self Assessment following the recent criteria review.
To ask the Chancellor of the Exchequer, how many taxpayers in (a) Buckinghamshire and (b) Milton Keynes are expected to be removed from Income Tax Self Assessment following the recent criteria review.
HMRC does not hold unitary authority-level estimates of taxpayers who could be removed from Self-Assessment following the criteria review.
To ask the Chancellor of the Exchequer, how many taxpayers in (a) Buckinghamshire and (b) Milton Keynes she estimates will be affected by changes to the Income Tax Self Assessment criteria.
To ask the Chancellor of the Exchequer, how many taxpayers in (a) Buckinghamshire and (b) Milton Keynes she estimates will be affected by changes to the Income Tax Self Assessment criteria.
The information is not available. HMRC does not hold unitary authority-level estimates of taxpayers who could be affected by changes to the Income Tax Self-Assessment following the criteria review.
At Autumn Budget 2024 and Spring Statement 2025, the government committed to bring forward a package of measures in Spring 2025 aimed at simplifying the tax and customs system to help deliver the Plan for Change. Today, the government delivers that commitment with a package of 26 measures.
In addition, the...
At Autumn Budget 2024 and Spring Statement 2025, the government committed to bring forward a package of measures in Spring 2025 aimed at simplifying the tax and customs system to help deliver the Plan for Change. Today, the government delivers that commitment with a package of 26 measures.
In addition, the...
To ask the Chancellor of the Exchequer, what steps she is taking to ensure people who could not pay their Self Assessment Tax because of the Barclays outage do not have to pay a fixed penalty.
To ask the Chancellor of the Exchequer, what steps she is taking to ensure people who could not pay their Self Assessment Tax because of the Barclays outage do not have to pay a fixed penalty.
No Barclays customers who filed their tax return and paid their Self Assessment tax liability by 3rd February will face a penalty.
To ask the Chancellor of the Exchequer, pursuant to the Answer of 7 January 2025 to Question 21387 on Rachel Reeves: Self-assessment, for what reason she does not plan to publish her tax return.
To ask the Chancellor of the Exchequer, pursuant to the Answer of 7 January 2025 to Question 21387 on Rachel Reeves: Self-assessment, for what reason she does not plan to publish her tax return.
I refer the hon member to the answer given on the 7 January 2025 to UIN 21387.
To ask the Chancellor of the Exchequer, with reference to her Department’s publication entitled The Chancellor of the Exchequer Jeremy Hunt's schedule of taxable sources of income and gains, published on 9 February 2024, whether she plans to publish her tax return for 2023-24.
To ask the Chancellor of the Exchequer, with reference to her Department’s publication entitled The Chancellor of the Exchequer Jeremy Hunt's schedule of taxable sources of income and gains, published on 9 February 2024, whether she plans to publish her tax return for 2023-24.
There is an established process in place for the declaration and management of interests held by ministers. This ensures that steps are taken to avoid or mitigate any actual or perceived conflicts of interest.
As set out in the List of Ministers' Interests (November 2024), as part of the ministers' interests process, Ministers are asked to confirm that their tax affairs are up to date and that the arrangement of their affairs is consistent with their overarching duty to comply with the law. The List of Ministers' Interests is available on GOV.UK at https://www.gov.uk/government/publications/list-of-ministers-interests.
To ask the Chancellor of the Exchequer, how many penalties were issued for non-submission of self-assessment tax returns in each of the last five years.
To ask the Chancellor of the Exchequer, how many penalties were issued for non-submission of self-assessment tax returns in each of the last five years.
Late filing penalties are issued when a taxpayer fails to file an Income Tax Self Assessment (ITSA) return on or before the filing date (October 31 for paper, January 31 online). HMRC requires the information provided in a tax return to establish tax liability and to effectively administer the tax system. If a return is filed late, HMRC will issue a penalty. Penalties encourage taxpayers to file on time and support the collection of tax.
Currently, late filing penalties for self assessment are:
- a fixed penalty if the initial filing deadline is missed
- daily penalties (issued to a 90 day maximum) once three months has passed following the filing deadline
- a fixed or tax geared penalty (whichever is higher) six months following the filing deadline
- a fixed or tax geared penalty (whichever is higher) twelve months following the filing deadline
Below is the late filing penalty data for tax years 2018/19-2022/23, for all of the late filing penalties listed above.
Volume of all ITSA late filing penalties raised | |||||
Tax year* | 2018/19 | 2019/20 | 2020/21 | 2021/22 | 2022/23 *** |
Number of Late Filing Penalties raised** | 2,200,000 | 3,100,000 | 3,300,000 | 3,000,000 | 2,400,000 |
* penalties issued in respect of this tax year e.g. penalties for the 2022/23 tax year are issued after the January 2024 filing deadline ** total number of penalties issued, rounded to the nearest 100,000. Some customers may receive multiple late filing penalties in a year the longer their return is outstanding. *** complete data is not yet available for penalties issued in respect of the 2022/23 tax year | |||||
This data includes penalties for returns that have been submitted late to HMRC, as well as returns which have not yet been submitted to HMRC. It also reflects changes in the size or makeup of the Self-Assessment population from year to year.
To ask the Chancellor of the Exchequer, whether she has had recent discussions with HMRC on recent technical issues affecting the online self assessment process; and whether HMRC has made an assessment of the cause of those issues.
To ask the Chancellor of the Exchequer, whether she has had recent discussions with HMRC on recent technical issues affecting the online self assessment process; and whether HMRC has made an assessment of the cause of those issues.
HMRC had two unrelated incidents during August impacting the online Self-Assessment service, one for 21 hours and one for 8 hours. As part of HMRC’s standard process, both incidents were resolved as quickly as possible and analysed in post incident reviews where we took learnings and put in place actions to avoid future incidents.
Clauses 28 to 30 agreed to. Clauses 35 to 38 agreed to. New clause 1 (Assessment of impact of the Act on compliance with climate change target) negatived on division (2 to 9). New clause 2 (Assessment of impact of the Act on public finances and cost of living) negatived on division (2 to 9). New clause 3 (Review of public health, inequality and poverty effects of Act) debated and withdrawn. Bill to be reported, without amendment. Written evidence reported to the House.
Clauses 28 to 30 agreed to. Clauses 35 to 38 agreed to. New clause 1 (Assessment of impact of the Act on compliance with climate change target) negatived on division (2 to 9). New clause 2 (Assessment of impact of the Act on public finances and cost of living) negatived...
To ask the Chancellor of the Exchequer, how many and what proportion of paper tax returns submitted before the 31 October deadline had (a) been processed and (b) had any arising demands for payment of tax owed issued by midnight on 31 January in financial year 2021-22.
To ask the Chancellor of the Exchequer, how many and what proportion of paper tax returns submitted before the 31 October deadline had (a) been processed and (b) had any arising demands for payment of tax owed issued by midnight on 31 January in financial year 2021-22.
I refer the Honourable Member to the reply given to him on 9th February 2023, reference 140289.
To ask the Chancellor of the Exchequer, how many and what proportion of paper tax returns submitted before the 31 October deadline had by midnight of the following 31 January (a) been processed and (b) had any arising demands for payment of tax owed issued in each of the last...
To ask the Chancellor of the Exchequer, how many and what proportion of paper tax returns submitted before the 31 October deadline had by midnight of the following 31 January (a) been processed and (b) had any arising demands for payment of tax owed issued in each of the last...
Information in the form requested is not readily available and could only be obtained at disproportionate cost.
Clause 112, discussed with schedules 23 to 26, clause 113, new clause 6 (Penalties: review of effect on tax revenues), and other amendments, agreed to. Schedules 23 to 26, and clauses 113 and 114 agreed to. Clause 116, discussed with a Government amendment and schedule 28, agreed to. Schedule 28 agreed to as amended. Clauses 122 to 124 agreed to. Schedule 33 agreed to. Clauses 125 to 127, 131 and 132 agreed to. New clause 1 (Review of capital allowances and business reliefs) debated and withdrawn. Bill, as amended, to be reported (Bill 295). Written evidence reported to the House.
Clause 112, discussed with schedules 23 to 26, clause 113, new clause 6 (Penalties: review of effect on tax revenues), and other amendments, agreed to. Schedules 23 to 26, and clauses 113 and 114 agreed to. Clause 116, discussed with a Government amendment and schedule 28, agreed to. Schedule 28...
To ask the Chancellor of the Exchequer, how many FTE staff HMRC plans to (a) recruit externally and (b) redeploy internally, to help process appeals of fines issued for late submission of 2019-20 tax returns.
To ask the Chancellor of the Exchequer, how many FTE staff HMRC plans to (a) recruit externally and (b) redeploy internally, to help process appeals of fines issued for late submission of 2019-20 tax returns.
HMRC deal with appeals of fines issued for late submission of tax returns as part of their normal customer service activity and do not plan to recruit any staff specifically for this purpose. In order to help to process these appeals and the associated contact, HMRC are planning to deploy internal staff of up to 450 FTE primarily in the months of March and April but with smaller numbers in May and June as well.