Written question asked by Darren Jones (Labour) on Thursday, 14 December 2017, in the House of Commons. It was due for an answer on Monday, 18 December 2017. It was answered by Mel Stride (Conservative) on Wednesday, 20 December 2017 on behalf of the Treasury.

Tax Collection

Question: To ask the Chancellor of the Exchequer, whether HM Revenue and Customs has sent any inaccurate notifications of under or over payments of tax due to the use of fully automated processes.

Answer

At the end of each tax year HMRC reconciles the PAYE accounts of individual customers who are outside Self-Assessment. This exercise is called End of Year Reconciliation. Information used includes the final pay and tax deductions for the year as reported by employers, alongside taxable benefits and any additional income/benefits supplied by the individual customer. In addition, HMRC carries out assurance checks to ensure that the calculation is correct. Some re-calculations may be necessary if the position has changed, for example, due to further changes to income, expenses claims, or benefits.

Secondary information

Type: Written question
Reference: 119558
Session: 2017-19
Grouped for answer: Yes
Subjects: Maladministration Overpayments Tax collection Underpayments
Link: View this Written question on www.parliament.uk

Tax Collection

Secondary information

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