HC Deb 30 June 1988 vol 136 c324W
Mr. Salmond

To ask the Chancellor of the Exchequer on how many occasions in the last financial year financial penalties in respect of the late payment of(a) value added tax, (b) income tax, (c) national insurance contributions (d) PAYE and (e) customs and excise duties were waived; and if he will make a statement.

Mr. Lilley

[holding answer 13 June 1988]: About 30 value added tax penalty and default surcharge assessments have been waived-all on compassionate grounds. There are no penalties for late payment of income tax, class 1 national insurance contributions, PAYE by employers and customs and excise duties.