§ Lord Russell-Johnstonasked Her Majesty's Government:
How many people to date have been fined £100 for failure to comply with the income tax self assessment legislation since its introduction; how many have been fined £200; and how many £300. [HL3385]
§ Lord McIntosh of HaringeyThe information is not available in this form. However, the Inland Revenue has issued 802,000 First Fixed Penalty notices, 345,000 Second Fixed Penalty notices and 266 Daily Penalty notices for late filed 1996–97 returns in the period to 25 September 1998. The legislation allows for two fixed penalty notices of £100 to be issued when returns are not filed. However, these may be reduced because a fixed penalty cannot exceed the tax liability.