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<p>The table below shows the total number of Enquiry letters and total number of penalty charge notices (PCNs) that have been issued in regard to an NHS Tax Credit Exemption Certificate. More than one PCN or Enquiry letter may have been issued to an individual patient.</p><p>Please note, prior to February 2020 there were no Enquiry letters issued as this was not part of the exemption enquiry process at that point.</p><table><tbody><tr><td><p>Year</p></td><td><p>Enquiry letter issued</p></td><td><p>PCN issued</p></td></tr><tr><td><p>2018</p></td><td><p>N/A</p></td><td><p>421,970</p></td></tr><tr><td><p>2019</p></td><td><p>N/A</p></td><td><p>423,462</p></td></tr><tr><td><p>2020</p></td><td><p>23,393</p></td><td><p>43,602</p></td></tr><tr><td><p>2021</p></td><td><p>583</p></td><td><p>461</p></td></tr><tr><td><p>2022</p></td><td><p>130,455</p></td><td><p>103,271</p></td></tr></tbody></table> |