§ 26. Mr. David Mitchell
asked the Chancellor of the Exchequer what is the number of resident United Kingdom taxpayers whose tax affairs remain unfinished for the year ended 5th April 1971 to the year ended 5th April 1976 inclusive, divided as to the outstanding nature, namely (a) surtax, where applicable, (b) Schedule D, (c) Schedule E and (d) other.
§ Mr. Robert Sheldon
I regret that the information is not available on a year-by-year basis.
The number of taxpayers whose liability has not yet been finally determined for 1975–76 or earlier years is as follows:
- (a) Surtax cases: 25,000 (1972–73 or earlier)
- (b) Schedule D taxpayers: 100,000
- (c) Schedule E taxpayers: 660,000 (includes 80,000 with more than one year's liability still undetermined)
- (d) Others: Capital Gains Tax: 40,000.
Taxpayers assessed to higher or additional rates of income tax (on certain investment income): 45,000.
Taxpayers whose affairs are under enquiry because of omissions of investment income from their returns: 70,000.
Some taxpayers may appear under more than one heading.
The number of taxpayers whose liability has been determined but not yet paid for 1975–76 or earlier is as follows:
- (a) Surtax cases: 10,000 (1972–73 or earlier)
- (b) Schedule D taxpayers: 200,000
- (c) Schedule E taxpayers: Approximately 2 million (precise figures are not available as most underpayments are cleared by 'coding in' for later years)
- (d) Others: Capital Gains Tax: 15,000.
- 25,000 Taxpayers assessed to higher or additinal rates of income tax (on certain investment income).
No information is available about the number of non-resident United Kingdom taxpayers included in any of these figures, but it is likely to be a very small proportion of the total.