Written question asked by Lord Willis of Knaresborough (Liberal Democrat) on Thursday, 1 February 2001, in the House of Commons. It was due for an answer on Wednesday, 7 February 2001. It was answered by Baroness Primarolo (Labour) on Wednesday, 7 February 2001 on behalf of the Treasury.

Treasury

Question: To ask Mr Chancellor of the Exchequer, how income received as a result of fines levied on individuals for non-completion of tax returns is (a) accounted for and (b) allocated.

Answer: Mr. Willis: To ask the Chancellor of the Exchequer how income received as a result of fines levied on individuals for non-completion of tax returns is (a) accounted for and (b) allocated. [148985] Dawn Primarolo: Taxpayers who do not complete tax returns under the self-assessment system render themselves liable for penalties. When penalties are paid they are allocated to the taxpayer's account, and brought to account as SA penalties. The income received from such penalty receipts is paid over as a CFER (consolidated fund extra receipt). These receipts are paid over to the Treasury and are reported within the Appropriation Account (Class XVI Vote 4).

Secondary information