Written question asked by Gordon Prentice (Labour) on Thursday, 10 June 1999, in the House of Commons. It was due for an answer on Thursday, 24 June 1999. It was answered by Baroness Primarolo (Labour) on Thursday, 24 June 1999 on behalf of the Treasury.

Treasury

Question: To ask Mr Chancellor of the Exchequer, How many people have been surcharged for failing to return their completed self-assessment forms on time. (Failed OPQ). - Includes figures.

Answer: Mr. Gordon Prentice: To ask the Chancellor of the Exchequer how many people have been surcharged for failing to return their completed self-assessment forms on time. [87085] Dawn Primarolo: People who fail to return their completed self-assessment forms on time are charged a penalty of £100, and a further penalty of £100 if the return is more than six months late. Surcharges are applied to people who are late in paying the tax due on their self-assessment. There is a 5 per cent. surcharge where payment is more than 28 days late, and a further 5 per cent. surcharge where payment is more than six months late. The numbers of surcharges and penalties are increasing all the time as more late-issued returns become overdue. However, the great majority of returns are issued in April, and returns and payments become due at the end of the following January. Figures for the main issue of returns are as follows: 1996-97 tax return, issued in April 1997 First fixed filing penalty (issued in February 1998)--670,000 Second fixed filing penalty (issued in August 1998)--335,000 First surcharge for late payment (issued in March 1998)--142,000 Second surcharge for late payment (issued in August 1998)-- 59,000 1997-98 tax return, issued in April 1998 First fixed filing penalty (issued in February 1999)--748,000 First surcharge for late payment (issued in March 1999)--180,000.

Secondary information