Written question asked by Stephen Timms (Labour) on Friday, 18 November 2016, in the House of Commons. It was due for an answer on Wednesday, 23 November 2016 (named day). It was answered by Jane Ellison (Conservative) on Wednesday, 23 November 2016 on behalf of the Treasury.

Taxation: Forms

Question: To ask Mr Chancellor of the Exchequer, how many P800 adjustments were issued to individual taxpayers to correct for an over or under payment of income tax in (a) 2013-14, (b) 2014-15 and (c) 2015-16.

Answer

At the end of every tax year HM Revenue and Customs (HMRC) electronically reviews all individual PAYE records to see whether or not the correct amount of tax and National Insurance Contributions for the year has been paid. Where there is an under or overpayment, HMRC notifies the individual through issuing form P800. The table below shows the number of accounts reviewed and the number of P800 forms issued for 2013-14 and 2014-15. Final figures for 2015-16 are not yet available.

	Accounts reviewed	P800 forms issued
2013-14	45.86 million	5.43 million
2014-15	45.81 million	5.04 million

Secondary information

Type: Written question
Reference: 53751
Session: 2016-17
Subjects: Forms Taxation
Contains statistics: Yes
Link: View this Written question on www.parliament.uk

Taxation: Forms

Secondary information

Librarians' tools