1-6 of 6 results for subject:Self-assessment
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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.
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.
To ask the Chancellor of the Exchequer, what guidance has been produced by HMRC on (a) the covid-related circumstances that will be accepted as reasons for waiving fines issued for 2019-20 tax returns not being filed by 31 January 2021 and (b) the process by which someone will be able...
To ask the Chancellor of the Exchequer, what guidance has been produced by HMRC on (a) the covid-related circumstances that will be accepted as reasons for waiving fines issued for 2019-20 tax returns not being filed by 31 January 2021 and (b) the process by which someone will be able...
HMRC’s penalty notices give guidance on how to appeal in writing or online and currently include guidance on reasonable excuses and COVID-19. Anyone who receives a penalty notice is now informed that HMRC will accept an appeal up to three months after the normal 30 day appeal period. GOV.UK guidance advises that HMRC will consider coronavirus as a reasonable excuse for missing some tax obligations (such as payments or filing dates) and states that the taxpayer should explain how they were affected by coronavirus in their appeal.
However, HMRC have recognised that many taxpayers will have a reasonable excuse for not filing on time due to COVID-19 and have decided not to issue late filing penalties for 2019-20 online tax returns that are filed by 28 February 2021.
To ask the Chancellor of the Exchequer, how many self assessment tax returns were filed late in each of the financial years (a) 2015-16, (b) 2016-17, (c) 2017-18 and (d) 2018-19; and what estimate HMRC has made of the number of self assessment tax returns for 2019-20 they expect to...
To ask the Chancellor of the Exchequer, how many self assessment tax returns were filed late in each of the financial years (a) 2015-16, (b) 2016-17, (c) 2017-18 and (d) 2018-19; and what estimate HMRC has made of the number of self assessment tax returns for 2019-20 they expect to...
The filing deadline for Self-Assessment tax returns is typically 31 October after the end of the tax year for paper returns; 31 January after the end of the tax year for online returns; and three months after a notice to file has been issued, if that is later.
As such a return is defined as late in the following circumstances:
- It is filed after the relevant deadline
- The relevant deadline has elapsed, it has not yet been filed, and the taxpayer has not notified HMRC that they do not need to file a return
Not all returns filed after the deadline will technically be classed as late because there are certain circumstances where HMRC apply a different due date. Due to data limitations these variations are not reflected in the figures below.
The volume of returns that have missed the deadline for return years 2015-16 to 2018-19 inclusive are as shown in the following table:
Tax Year | Missed deadline | |
Filed after deadline | Not yet filed | |
2015-16 | 632,000 | 360,000 |
2016-17 | 624,000 | 413,000 |
2017-18 | 591,000 | 479,000 |
2018-19 | 414,000 | 641,000 |
These numbers relate to Self-Assessment returns for individuals, partnerships and trusts as at 1 January 2021. All numbers 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 Self-Assessment system.
The numbers do not include unsolicited returns or those of Self-Assessment registered taxpayers informing HMRC they do not need to file a return after the relevant deadline.
While these numbers are correct as at 1 January 2021 they are not final, as returns continue to be issued and filed, or notifications that the taxpayer does not need to file a return for earlier tax years received for many years after the filing deadlines.
It has not been possible to estimate accurately the number of 2019/20 Self-Assessment returns that could be filed late but the Government is aware that the numbers may be appreciably higher than in previous years. HMRC announced on 25 January that taxpayers who file their return online by 28 February will not be charged a late filing penalty.
To ask the Chancellor of the Exchequer, how many second self-assessment payments on account for the 2019-20 tax year were not paid by 31 July 2020; and what proportion those payments represent of all payments on account due for the 2019-20 tax year.
To ask the Chancellor of the Exchequer, how many second self-assessment payments on account for the 2019-20 tax year were not paid by 31 July 2020; and what proportion those payments represent of all payments on account due for the 2019-20 tax year.
2.9 million Self Assessment taxpayers were due to pay a second Self Assessment Payment on Account for the 2019/20 tax year. Under one of the COVID-19 easements announced by the Chancellor in March 2020, taxpayers were given the option of deferring this payment until 31 January 2021. 1.5 million Payments on Account were deferred, amounting to £6 billion in tax revenues.