§ Mr. BluntTo ask the Chancellor of the Exchequer what proportions of taxpayers who completed their self-assessment forms by 30 September 2002, and who are entitled to have additional tax due reflected in their PAYE code for 2003–04, have received demands for payment of the lump sum by 31 January 2003. [88021]
§ Dawn PrimaroloThere is no legislation that entitles SA taxpayers to have underpayments collected under PAYE. However, where the taxpayer indicates that he would prefer that method, the Inland Revenue will usually be able to accommodate his wishes where
the SA return is received by 30 September;the underpayment is less than £2,000; andthe whole amount can be included in the PAYE code in one year.The Inland Revenue will also try to code out underpayments arising from SA returns received after 30 September but before 30 November, but cannot guarantee it.
926WUnderpayments that are not coded out are included in the SA statement of account for payment on or before 31 January. The Department does not record how many underpayments are dealt with in this way where the taxpayer has indicated that he would prefer the underpayment to be coded out.
Since October 2002, the process of coding out SA underpayments has been automated so this should happen in all appropriate cases.