HC Deb 24 June 1999 vol 333 c460W
28. Mr. Gordon Prentice

To ask the Chancellor of the Exchequer how many people have been surcharged for failing to return their completed self-assessment forms on time. [87085]

Dawn Primarolo

People who fail to return their completed self-assessment forms on time are charged a penalty of £100, and a further penalty of £100 if the return is more than six months late. Surcharges are applied to people who are late in paying the tax due on their self-assessment. There is a 5 per cent. surcharge where payment is more than 28 days late, and a further 5 per cent. surcharge where payment is more than six months late.

The numbers of surcharges and penalties are increasing all the time as more late-issued returns become overdue. However, the great majority of returns are issued in April, and returns and payments become due at the end of the following January.

Figures for the main issue of returns are as follows:

1996–97 tax return, issued in April 1997

  • First fixed filing penalty (issued in February 1998)–670,000
  • Second fixed filing penalty (issued in August 1998) –335,000
  • First surcharge for late payment (issued in March 1998)–142,000
  • Second surcharge for late payment (issued in August 1998)–59,000

1997–98 tax return, issued in April 1998

  • First fixed filing penalty (issued in February 1999) –748,000
  • First surcharge for late payment (issued in March 1999)–180,000.

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