HC Deb 12 June 1997 vol 295 cc569-70W
Mr. Maclean

To ask the Chancellor of the Exchequer what percentage of tax returns were received by the Inland Revenue(a) prior to 31 October, (b) between 1 November and 31 January, (c) between 1 February and 5 April and (d) more than 12 months after the date of issue following the end of the tax year resulted in fines and penalties for late submission not involving fraud or wilful neglect in each of the above categories. [2130]

Dawn Primarolo

Few returns submitted within 12 months following the end of the tax year were likely to attract penalties for late submission. Returns submitted later than this were more likely to be subject to penalties.