§ Mr. Laurence RobertsonTo ask the Chancellor of the Exchequer what assessment he has made of the response of taxpayers to the introduction of self-assessment; and if he will make a statement. [28365]
§ Dawn Primarolo[holding answer 10 February 1998]: Eight million taxpayers sent in their self assessment tax returns by the 31 January deadline. It is particularly 475W reassuring to know that over 95 per cent. of those taxpayers without professional tax advisers met the deadline. This illustrates that the vast majority of ordinary taxpayers understood what they had to do and dealt with this aspect of the new system.
§ Mr. MitchellTo ask the Chancellor of the Exchequer if he will assess the advantages of exempting pensioners from fines resulting from the late completion of self-assessed income tax returns. [28206]
§ Dawn PrimaroloOnly a small minority of pensioners are required to complete self assessment tax returns. And the large majority of people who are not represented by tax advisers, into which group many tax paying pensioners will fall, submitted their completed tax returns to the Inland Revenue well within the deadline. Anyone who had a reasonable excuse for failing to submit a tax return on time may appeal against the penalty.
§ Mr. Laurence RobertsonTo ask the Chancellor of the Exchequer what steps he took to ensure that taxpayers who(a) completed their self-assessment tax returns before 30 September 1997 and (b) before 31 January 1998 were aware that they had to make a payment on account for the tax year 1997–98 in addition to their 1996–97 payment; what are the penalties for failing to make a payment on account for 1997–98; and if he will make a statement. [28366]
§ Dawn Primarolo[holding answer 10 February 1998]: Information identifying the need to make a payment on account on 31 January 1998 for the tax year 1997–98, and how to calculate it, was included in the tax return package issued to all self assessment taxpayers.