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Income Tax

Answer

The information is not available.Under and overpayments of income tax are normally processed by HM Revenue and Customs (HMRC) as soon as liability has been established.Most PAYE overpayments are identified on the reconciliation of a tax year and payable orders are issued shortly after the overpayment has been calculated.HMRC notifies customers when a PAYE underpayment is identified on the reconciliation of a tax year. Actions are then taken to collect that underpayment. The majority are collected through a customer's tax code for a later tax year, customers may also make a voluntary payment.Most underpayments are recovered through routine processes and do not become established and enforceable debts. However, where they do, HMRC collects almost all established tax debt and write offs are relatively low. I would refer the right hon. Gentleman to HMRC's published accounts which are available at:"www.hmrc.gov.uk/about/annual-report-accounts-1011.pdf"HMRC has done significant work to improve the operation of dealing with under and overpayments in PAYE through the introduction of the new national insurance and PAYE system (NPS). For further information, I would refer the right hon. Gentleman to the answer I gave the hon. Member for Dundee East (Stewart Hosie) on 8 November 2011, Official Report, column 184W.

Secondary information

Type

Written question

Reference

42851; 542 c174-5W

Session

2010-12

Subjects

Income tax

Link

View this Written question on www.publications.parliament.uk