Written question asked by Stephen Timms (Labour) on Thursday, 24 November 2016, in the House of Commons. It was due for an answer on Tuesday, 29 November 2016 (named day). It was answered by Jane Ellison (Conservative) on Tuesday, 29 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) 2010-11, (b) 2011-12 and (c) 2012-13.

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.

For 2012-13, of the 45.3 million accounts reviewed, there were 5.65 million P800 forms issued. HMRC does not hold comparable figures for the tax years prior to 2012-13.

Secondary information

Type: Written question
Reference: 54672
Session: 2016-17
Subjects: Forms Taxation
Contains statistics: Yes
Link: View this Written question on www.parliament.uk

Taxation: Forms

Secondary information

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