HC Deb 08 July 1993 vol 228 cc220-3W
Mr. Matthew Taylor

To ask the Chancellor of the Exchequer if he will list the amounts remitted as a result of(a) hardship, (b) equity and (c) miscellaneous and the amounts written off as a result of (d) insolvency, (e) composition settlements and (f) taxpayer gone abroad or untraceable, for each of capital gains tax, schedule D tax, corporation tax, pay-as-you-earn and national insurance for each year since 1979 as cash figures and as a percentage of each tax collected.

Mr. Dorrell

The information requested is shown in the tables.

The amounts of corporation tax remitted or written off as irrecoverable for the reasons outlined are as follows:

Amounts £ thousands
Year Hardship remitted Percentage of total CT paid Equity remitted Percentage of total CT paid Miscellaneous remitted Percentage of total CT paid Insolvency remitted Percentage of total CT paid Composition settlements remitted Percentage of total CT paid Taxpayer gone abroad/away remitted Percentage of total CT paid
1979 n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a
1980 n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a
1981 0 0.00 435 0.01 237 0.01 19,781 0.68 0 0.00 235 0.01
1982 0 0.00 249 0.01 200 0.01 33,061 0.86 7 0.00 879 0.02
1983 0 0.00 274 0.01 268 0.01 39,395 0.97 30 0.00 945 0.02
1984 0 0.00 145 0.00 352 0.01 57,553 1.22 1 0.00 0 0.00
1985 0 0.00 225 0.00 236 0.00 74,802 1.26 6 0.00 73 0.00
1986 0 0.00 374 0.00 995 0.01 88.962 1.09 71 0.00 963 0.01
1987 5 0.00 498 0.01 817 0.01 91,441 0.91 15 0.00 54 0.00
1988 0 0.00 349 0.00 2,360 0.02 222,725 1.90 2 0.00 161 0.00
1989 0 0.00 478 0.00 1,011 0.01 149,791 1.04 6 0.00 82 0.00
1990 0 0.00 389 0.00 1,981 0.01 182,249 1.15 35 0.00 71 0.00
1991 0 0.00 455 0.00 2,065 0.01 317,864 2.07 529 0.00 16 0.00
1992 0 0.00 307 0.00 2,450 0.02 539,126 4.61 300 0.00 50 0.00
Amounts £ thousands
Year Hardship remitted Percentage of total CGT paid Equity remitted Percentage of total CGT paid Miscellaneous remitted Percentage of total CGT paid Insolvency remitted Percentage of total CGT paid Composition settlements remitted Percentage of total CGT paid Taxpayer gone abroad/away remitted Percentage of total CGT paid
1979 n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a
1980 n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a
1981 20 0.00 83 0.02 337 0.07 950 0.21 97 0.02 1,247 0.27
1982 61 0.01 69 0.01 346 0.06 2,160 0.35 414 0.07 1,818 0.29
1983 39 0.01 74 0.01 494 0.08 2,459 0.39 8 0.00 3,422 0.54
1984 34 0.00 34 0.00 519 0.07 2,075 0.29 9 0.00 3,327 0.47
1985 8 0.00 181 0.02 822 0.10 1,702 0.21 18 0.00 4,831 0.60
1986 19 0.00 68 0.01 722 0.07 1,869 0.19 21 0.00 7,365 0.73
1987 38 0.00 169 0.02 1,386 0.12 2,714 0.24 16 0.00 4,497 0.40
1988 30 0.00 58 0.00 1,778 0.11 5,510 0.35 61 0.00 5,244 0.33
1989 32 0.00 114 0.00 1,698 0.07 3,948 0.17 166 0.01 4,898 0.21
1990 5 0.00 70 0.00 2,308 0.12 3,821 0.21 132 0.01 5,740 0.31
1991 34 0.00 149 0.01 3,980 0.21 13,929 0.75 116 0.01 11,513 0.62
1992 36 0.00 119 0.01 7,322 0.62 37,195 3.16 84 0.01 13,080 1.10
Amounts £ thousands
Year Hardship remitted Percentage of total CGT paid Equity remitted Percentage of total CGT paid Miscellaneous remitted Percentage of total CGT paid Insolvency remitted Percentage of total CGT paid Composition settlements remitted Percentage of total CGT paid Taxpayer gone abroad/away remitted Percentage of total CGT paid
1979 n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a
1980 n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a
1981 1,575 0.03 1,804 0.03 6,447 0.12 10,618 0.19 211 0.00 22,924 0.42
1982 1,868 0.03 2,008 0.03 8,052 0.13 16,029 0.26 110 0.00 26,791 0.43
1983 2,331 0.04 1,827 0.03 10,146 0.16 18,676 0.29 30 0.00 38,083 0.59
1984 1,943 0.03 1,960 0.03 13,418 0.20 30,010 0.44 87 0.00 46,160 0.67
1985 1,374 0.02 2,375 0.03 11,454 0.15 35,567 0.47 26 0.00 40,974 0.54
1986 1,681 0.02 2,853 0.03 16,589 0.18 51,325 0.54 36 0.00 53,686 0.57
1987 1,851 0.03 3,183 0.05 21,253 0.30 55,260 0.79 79 0.00 54,028 0.77
1988 1,933 0.02 4,370 0.05 58,292 0.73 109,841 1.37 142 0.00 79,753 1.00
1989 1,468 0.02 4,560 0.05 60,755 0.65 101,482 1.09 212 0.00 75,160 0.80
1990 1,606 0.02 5,302 0.05 52,834 0.50 98,746 0.93 474 0.00 98,740 0.93
1991 2,896 0.02 6,294 0.05 94,986 0.81 166,935 1.42 423 0.00 117,025 1.00
1992 4,605 0.04 6,395 0.05 179,892 1.39 361,372 2.80 303 0.00 156,484 1.21
Amounts £ thousands
Year Hardship remitted Percentage of total PAYE paid Equity remitted Percentage of total PAYE paid Miscellaneous remitted Percentage of total PAYE paid Insolvency remitted Percentage of total PAYE paid Composition settlements remitted Percentage of total PAYE paid Taxpayer gone abroad/away Percentage of total PAYE paid
1979 n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a
1980 n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a
1981 5 0.00 0 0.00 343 0.00 10,885 0.05 0 0.00 208 0.00

The amounts of capital gains tax remitted or written off as irrecoverable for the reasons outlined are as follows:

The amounts of Schedule D tax remitted or written off as irrecoverable for the reasons outlined are as follows:

The amounts of PAYE remitted or written off as irrecoverable for the reasons outlined are as follows:

Year Hardship remitted Percentage of total PAYE paid Equity remitted Percentage of total PAYE paid Miscellaneous remitted Percentage of total PAYE paid Insolvency remitted Percentage of total PAYE paid Composition settlements remitted Percentage of total PAYE paid Taxpayer gone abroad/away Percentage of total PAYE paid
1982 3 0.00 2 0.00 487 0.00 14,495 0.06 53 0.00 245 0.00
1983 1 0.00 5 0.00 508 0.00 21,637 0.08 20 0.00 457 0.00
1984 3 0.00 4 0.00 652 0.00 32,180 0.11 0 0.00 487 0.00
1985 0 0.00 50 0.00 907 0.00 45,222 0.14 9 0.00 511 0.00
1986 1 0.00 13 0.00 1,124 0.00 59,164 0.17 21 0.00 594 0.00
1987 1 0.00 7 0.00 1,367 0.00 90,439 0.24 13 0.00 739 0.00
1988 0 0.00 24 0.00 2,979 0.01 126,434 0.32 56 0.00 1,201 0.00
1989 0 0.00 69 0.00 2,715 0.01 118,962 0.28 77 0.00 1,083 0.00
1990 11 0.00 64 0.00 2,955 0.01 102,775 0.21 52 0.00 1,302 0.00
1991 0 0.00 95 0.00 4,973 0.01 128,570 0.25 109 0.00 1,511 0.00
1992 2 0.00 49 0.00 10,167 0.02 368,325 0.69 67 0.00 2,566 0.00
Amounts £ thousands
Year Hardship remitted Percentage of total NIC paid Equity remitted Percentage of total NIC paid Miscellaneous remitted Percentage of total NIC paid Insolvency remitted Percentage of total NIC paid Composition settlements remitted Percentage of total NIC paid Taxpayer gone abroad/away remitted Percentage of total NIC paid
1979 n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a
1980 n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a n/a
1981 3 0.00 1 0.00 227 0.00 752 0.00 0 0.00 175 0.00
1982 3 0.00 2 0.00 410 0.00 623 0.00 6 0.00 217 0.00
1983 1 0.00 2 0.00 441 0.00 668 0.00 18 0.00 425 0.00
1984 4 0.00 5 0.00 599 0.00 892 0.00 0 0.00 472 0.00
1985 1 0.00 27 0.00 781 0.00 864 0.00 6 0.00 534 0.00
1986 1 0.00 11 0.00 1,033 0.00 2,623 0.01 28 0.00 681 0.00
1987 1 0.00 6 0.00 1,662 0.01 6,114 0.03 11 0.00 720 0.00
1988 0 0.00 15 0.00 2,942 0.01 11,914 0.04 55 0.00 968 0.00
1989 0 0.00 58 0.00 2,829 0.01 11,048 0.04 109 0.00 1,083 0.00
1990 0 0.00 30 0.00 2,971 0.01 13,284 0.04 54 0.00 971 0.00
1991 0 0.00 348 0.00 4,258 0.01 15,847 0.05 184 0.00 1,007 0.00
1992 0 0.00 40 0.00 7,205 0.02 23,821 0.07 59 0.00 1,445 0.00