Tax Self-assessment

HC Deb 26 February 1998 vol 307 c354W

Mr. Mitchell

To ask the Chancellor of the Exchequer if taxpayers required to fill in a self-assessed tax return who filed their return in time for the deadline but whose cheques are returned unpaid on first presentation will be liable for the penalty charge. [30522]

Dawn Primarolo

A penalty charge is incurred for the late filing of a return, not for a dishonoured cheque. But any taxpayer whose cheque is returned unpaid may be charged interest on the tax due until such time as payment is made in an acceptable form.