Written question asked by Gordon Prentice (Labour) on Wednesday, 13 May 2009, in the House of Commons. It was due for an answer on Monday, 18 May 2009. It was answered by Stephen Timms (Labour) on Monday, 18 May 2009 on behalf of the Treasury.

Tax Collection

Question: To ask the Chancellor of the Exchequer on how many occasions HM Revenue and Customs has accepted money from taxpayers other than in response to a demand for payment of tax in the last 12 months.

Answer: The information requested is not available, as HM Revenue and Customs (HMRC) systems do not separately identify those payments received before and after formal demands have been issued.Much of the operation of the tax system depends on payments being made to HMRC other than in response to a demand for payment. This would include, for example, payments where the taxpayer makes a self-assessment, payments that employers make throughout the year of the amounts due under PAYE, payments on account or in advance of future liabilities and payments in respect of VAT due from traders.

Secondary information