§ Mr. FlookTo ask the Chancellor of the Exchequer how many PAYE scheme notices were sent out by the Inland Revenue to companies it had been notified were dormant and would file nil returns in each tax year since 1997. [167585]
§ Dawn PrimaroloThere are various PAYE scheme notices, such as reminders to pay and employers' end of year returns. No such notices should have been issued since 1997 where the relevant PAYE scheme record has been noted as "dormant". IR hold records for companies on a number of different IT systems. Some PAYE notices may have been issued for dormant companies where records held on other IR systems have been noted "dormant" but the PAYE scheme record has not. No numbers of such cases are available.
§ Mr. FlookTo ask the Chancellor of the Exchequer how many and what proportion of penalty notices following the 31 January 2004 deadline for filing tax returns were sent out by 7 February. [167586]
§ Dawn PrimaroloIn line with previous years, 90.6 per cent. of self assessment tax returns for 2003–04 were filed on time. Over 1 million returns were filed electronically. The Inland Revenue issued 952,766 Late Filing Penalty Notices on 17 February 2004 for returns not submitted by the due date.