HC Deb 31 October 2001 vol 373 cc746-7W
Mr. Flight

To ask the Chancellor of the Exchequer how much revenue was raised for HM Treasury through fines imposed by(a) HM Customs and Excise and (b) the Inland Revenue for (i) late completion of tax forms and (ii) late payment of tax owed in the last 10 financial years. [9762]

Dawn Primarolo

The tables show the revenue raised by Inland Revenue and Customs and Excise from late filing penalties on tax forms and late payment surcharges over the last ten years. The Inland Revenue accounts for its receipts in accounts years running from November to October.

The penalty figures are for Income Tax (including Pay-As-You-Earn), Self Assessment (from 1998), Company Tax (from 1991), Company Tax Pay and File (from 1995), Company Tax Self Assessment (from 2000) and Capital Gains Tax. The main impacts on penalty receipts were the introduction of: CTPF penalties, increasing receipts from Accounts 95 and 96 onwards PAYE end of year penalties, increasing receipts from Accounts 95 and 96 onwards SA penalties, increasing receipts from Accounts 98 onwards.

Self Assessment is the only Revenue tax that has a surcharge, so receipts began after its introduction in 1996–97.

Inland Revenue
£
Accounts year (i) Penalties paid (ii) Surcharge paid
1991 1,032,000
1992 1,362.000
1993 1,488,000
1994 1,936,000
1995 5,511,000
1996 15,288,000
1997 20,840,000
1998 42,193,000 9,480,000
1999 56,338,000 36,527,000
2000 63,438,000 50,943,000
Total 209,426,000 96,950,000

Customs and Excise
£
Financial year ending March Value added tax Excise Insurance premium tax Air passenger duty Landfill tax
1992 93,000,000 not available From the outset of each tax
1993 96,000,000
1994 83,000,000
1995 70,000,000
1996 73,000,000
1997 73,000,000
1998 77,000,000 40,769
1999 80,000,000 14,554
2000 82,000,000 15,426
2001 87,000,000 39,510
Total 814,000,000 110,259 330,491 563,390 1,621,684