1-20 of 48 results for subject:Self-assessment
Librarians' tools
- Search time
- 0.218 seconds
- Solr query time
- 0.013 seconds
- Search query
- subject:Self-assessment
- We searched for
- subject_t:Self-assessment OR subject_ses:92954
Type
House
Session
Year
Department
Member
More
Primary member
Answering member
Legislative stage
Legislation
Subject
More
Publisher
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.
The High Income Child Benefit Charge provides for Child Benefit to be clawed back through the tax system from families where the highest earner has an income in excess of a set threshold, now set at £60,000.
The High Income Child Benefit Charge provides for Child Benefit to be clawed back through the tax system from families where the highest earner has an income in excess of a set threshold, now set at £60,000.
To ask the Chancellor of the Exchequer, whether she has made an assessment of the potential impact of (a) delays in HMRC Self Assessment tax repayments and (b) the non-fulfilment of published complaint response timeframes on taxpayers awaiting refunds.
To ask the Chancellor of the Exchequer, whether she has made an assessment of the potential impact of (a) delays in HMRC Self Assessment tax repayments and (b) the non-fulfilment of published complaint response timeframes on taxpayers awaiting refunds.
HMRC recognise that repayments are important for customers. They prioritise them to ensure they are processed as quickly and securely as possible.
HMRC balance the provision of prompt payments to eligible customers with effective revenue protection from fraudsters.
For Self Assessment repayments, once the repayment is created it goes through automated fraud and compliance checks. In 2024-25, after these checks, 93.1% of the repayments were paid automatically within a few days.
HMRC continues to invest in automation and to review their internal processes to ensure repayments are issued as quickly as possible.
HMRC recognise too the importance of keeping the customer, and where appropriate the customer’s representative, informed of progress, and are exploring ways of doing that more effectively.
In the meantime, HMRC’s online ‘Where’s My Reply’ tool can help customers understand when they can expect to receive a response.
HMRC aim to respond to complaints within six weeks.
In 2024-25, HMRC responded to 73% of new complaints within this timeframe. HMRC are committed to prioritising customer experience and are reviewing their complaints processes. The Adjudicator’s Annual Report was published on 20 October 2025 and HMRC are using the insight in the report to make further improvements.
To ask the Chancellor of the Exchequer, whether she has made an assessment of the potential impact of HMRC's Child Benefit verification checks on the timelines of Self Assessment tax repayments.
To ask the Chancellor of the Exchequer, whether she has made an assessment of the potential impact of HMRC's Child Benefit verification checks on the timelines of Self Assessment tax repayments.
Child Benefit is a non-means tested benefit payable to families as a contribution towards the cost of raising children. It is claimed through the Child Benefit service, which is separate to Self Assessment, so for the majority of families Child Benefit checks should have no impact on the timelines of Self Assessment tax repayments.
There are no further impacts anticipated.
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...
My honourable friend the Exchequer Secretary to the Treasury (James Murray) has today made the following Written Ministerial Statement.
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...
My honourable friend the Exchequer Secretary to the Treasury (James Murray) has today made the following Written Ministerial Statement.
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...
To ask the Chancellor of the Exchequer, what assessment he has made of the potential merits of (a) cancelling or (b) refunding penalties for late tax returns when there is no tax due to be paid on taxpayers.
To ask the Chancellor of the Exchequer, what assessment he has made of the potential merits of (a) cancelling or (b) refunding penalties for late tax returns when there is no tax due to be paid on taxpayers.
HMRC issues self assessment tax returns to customers when the information they hold suggests that the customer meets the published criteria for completing one. HMRC often cannot determine someone’s tax liability until they have sent in a tax return, therefore they need the return to establish whether there is tax due or not.
HMRC charges late final penalties to encourage customers to file on time but they can cancel a customer’s late filing penalty if they have a reasonable excuse. Customers can also ask HMRC to remove them from the SA process for future years if they no longer meet the criteria.
HMRC is currently reforming late payment and late filing penalties. The aim is to encourage those who persistently default to comply with their tax obligations rather than penalise those who make occasional errors.
To ask the Chancellor of the Exchequer, how much money the Government has recouped from child benefit claimants due to overpayment as a result of the High-Income Child Benefit Charge in each of the last three years.
To ask the Chancellor of the Exchequer, how much money the Government has recouped from child benefit claimants due to overpayment as a result of the High-Income Child Benefit Charge in each of the last three years.
The High Income Child Benefit Charge (HICBC) is a tax charge which applies to anyone with an adjusted net income of over £50,000 who receives Child Benefit, or whose partner receives it. HICBC is calculated on an individual rather than a household basis, in line with other income tax policy. The charge increases gradually for those with incomes between £50,000 and £60,000 and is equal to one per cent of a family’s Child Benefit for every extra £100 of income that is over £50,000 each year. Where income exceeds £60,000, the tax charge is equal to the amount payable in Child Benefit.
The total value of HICBC revenue in relation to the year of liability is published on gov.uk at: https://www.gov.uk/government/publications/high-income-child-benefit-charge-data/high-income-child-benefit-charge.
The figures for the last three years for which data is available are shown in the table below.
| 2017-18 | 2018-19 | 2019-20 |
HICBC revenue (£million) | 423 | 437 | 416 |
To ask the Chancellor of the Exchequer, what recent discussions his Department has had with officials at HMRC on processing self-assessment repayment requests.
To ask the Chancellor of the Exchequer, what recent discussions his Department has had with officials at HMRC on processing self-assessment repayment requests.
HMT officials are in regular contact with HMRC on a range of important issues, including matters relating to Self Assessment. The Government is committed to processing Self Assessment repayment requests promptly, while ensuring that the necessary checks are completed to guard against fraud.
To ask the Chancellor of the Exchequer, what steps he has taken to reduce the time taken by HMRC to process self-assessment repayment requests.
To ask the Chancellor of the Exchequer, what steps he has taken to reduce the time taken by HMRC to process self-assessment repayment requests.
HMRC have to balance processing repayment claims quickly with protecting the public purse from incorrect or fraudulent claims. In order to do this they undertake a number of automated and manual checks. Currently, owing to the effects of COVID-19 and the introduction of various Government schemes to support taxpayers, HMRC are seeing an increase in the number of repayment claims within the Self-Assessment system. HMRC aim to provide a fair and consistent service to all taxpayers while prioritising the most vulnerable where appropriate. HMRC deploy their resources based on customer demand, business requirements, and key business events, in order to provide the best possible service.
HMRC publish their performance data regularly at: https://www.gov.uk/government/collections/hmrc-monthly-performance-reports and https://www.gov.uk/government/collections/hmrc-quarterly-performance-updates.
To ask the Chancellor of the Exchequer, what recent estimate he has made of the average time taken by HMRC in processing self-assessment repayment requests.
To ask the Chancellor of the Exchequer, what recent estimate he has made of the average time taken by HMRC in processing self-assessment repayment requests.
HMRC have to balance processing repayment claims quickly with protecting the public purse from incorrect or fraudulent claims. In order to do this they undertake a number of automated and manual checks. Currently, owing to the effects of COVID-19 and the introduction of various Government schemes to support taxpayers, HMRC are seeing an increase in the number of repayment claims within the Self-Assessment system. HMRC aim to provide a fair and consistent service to all taxpayers while prioritising the most vulnerable where appropriate. HMRC deploy their resources based on customer demand, business requirements, and key business events, in order to provide the best possible service.
HMRC publish their performance data regularly at: https://www.gov.uk/government/collections/hmrc-monthly-performance-reports and https://www.gov.uk/government/collections/hmrc-quarterly-performance-updates.
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...
In September 2019, the Government commissioned Sir Amyas Morse to lead the Independent Loan Charge Review. The Loan Charge is designed to tackle disguised remuneration avoidance schemes where a person’s income is paid as a loan which is not repaid. The Government is today publishing the Review and the Government’s...
In September 2019, the Government commissioned Sir Amyas Morse to lead the Independent Loan Charge Review. The Loan Charge is designed to tackle disguised remuneration avoidance schemes where a person’s income is paid as a loan which is not repaid. The Government is today publishing the Review and the Government’s...
Motion that this House has considered the high income child benefit charge. Agreed to on question. Sitting adjourned without Question put.
Motion that this House has considered the high income child benefit charge. Agreed to on question. Sitting adjourned without Question put.
I beg to move,
That this House has considered the high-income child benefit charge.
It is always a great pleasure to serve under your chairmanship, Mr Hollobone.
One might ask why I have brought this debate; it is a fairly obscure area of tax and benefits. I have done so out of the...
I beg to move,
That this House has considered the high-income child benefit charge.
It is always a great pleasure to serve under your chairmanship, Mr Hollobone.
One might ask why I have brought this debate; it is a fairly obscure area of tax and benefits. I have done so out of the...
Thank you, Mr Hollobone. It is always a pleasure to serve under your chairmanship.
I thank the hon. Member for South Thanet (Craig Mackinlay) for setting the scene with such detail, informationally and correctly. I am here not because I feature in Westminster Hall so regularly but because the issue is...
Thank you, Mr Hollobone. It is always a pleasure to serve under your chairmanship.
I thank the hon. Member for South Thanet (Craig Mackinlay) for setting the scene with such detail, informationally and correctly. I am here not because I feature in Westminster Hall so regularly but because the issue is...
It is a pleasure to serve with you in the chair, Mr Hollobone. I thank the hon. Member for South Thanet (Craig Mackinlay) for bringing this debate on an important issue that highlights a real gap between the Government’s intention and their delivery, which is failing a lot of people....
It is a pleasure to serve with you in the chair, Mr Hollobone. I thank the hon. Member for South Thanet (Craig Mackinlay) for bringing this debate on an important issue that highlights a real gap between the Government’s intention and their delivery, which is failing a lot of people....
It is a pleasure to speak in this debate with you in the Chair, Mr Hollobone. I congratulate the hon. Member for South Thanet (Craig Mackinlay) on securing the debate, which has been very good and detailed. I will not repeat all the points he made, or indeed all those...
It is a pleasure to speak in this debate with you in the Chair, Mr Hollobone. I congratulate the hon. Member for South Thanet (Craig Mackinlay) on securing the debate, which has been very good and detailed. I will not repeat all the points he made, or indeed all those...
It is a great pleasure to serve in this reconvened Parliament under your chairmanship, Mr Hollobone. I thank my hon. Friend the Member for South Thanet (Craig Mackinlay) very much for calling this debate and drawing attention to this important issue, and for his thought-provoking and expert speech, which very...
It is a great pleasure to serve in this reconvened Parliament under your chairmanship, Mr Hollobone. I thank my hon. Friend the Member for South Thanet (Craig Mackinlay) very much for calling this debate and drawing attention to this important issue, and for his thought-provoking and expert speech, which very...