Unpaid Tax (Hansard, 4 March 2003)

§ Dawn Primarolo

Inland Revenue

The Inland Revenue's accounting for tax runs to the end of October each year. The table below shows the amounts of unpaid assessed and unassessed taxes at the end of each accounting year. The figures for uncollected tax represent net tax charged but not paid at the accounting date, and are a snapshot of the position at that date. Amounts of tax unpaid at the accounting date have, over the period covered in the table, approximately halved as a proportion of the tax collected during the year.

(£)million
Position at end of year to 31 October	Income tax other than PAYE	Corporate tax	Other tax¹	Total
1993	2,401.8	631.4	184.1	3,217.3
1994	2,249.9	719.7	155.9	3,125.5
1995	2,201.2	576.0	131.4	2,908.6
1996	2,326.8	1,287.4	141.4	3,755.6
1997	2,270.4	682.7	136.3	3,089.4
1998	2,278.9	710.0	177.6	3,166.5
1999	2,492.2	606.4	57.4	3,156.0
2000	2,350.8	571.0¹	49.9	2,971.7
2001	2,348.7	566.6¹	33.6	2,948.9
¹These figures include estimates for the amount of unpaid self assessed corporate tax.

Customs and Excise

An analysis fo Customs' debt management performance, covering VAT, Customs duties and other indirect taxes, for years from 1998 is available in their annual report and accounts 2001–2002 which was published December 2002, a copy of which is available in the Library of the House. The figures for "debt" represent a snapshot of liabilities established and reported for collection as at the financial year-end and include assessed liabilities subject to dispute, and so not immediately available for recovery, and assessed liabilities generated through anti-fraud activity.

For both Departments, much of the tax uncollected at the balance of each account is subsequently collected, and most of the amount outstanding attracts either an interest charge or default surcharge.