This information is available only at a disproportionate cost.

HM Revenue and Customs (HMRC) will not issue a letter requesting completion of a self assessment tax return until a unique taxpayer reference number (UTR) has been allocated.

Requests for tax returns issued later in the filing period have a deadline for them to be completed of three months following the date shown on the letter. Therefore, taxpayers should complete their tax return within three months of the date of issue shown on the letter or by 31 October (for paper returns) or 31 January (for online returns), whichever is the most beneficial.

This information is available only at a disproportionate cost.

HM Revenue and Customs (HMRC) will not issue a letter requesting completion of a self assessment tax return until a unique taxpayer reference number (UTR) has been allocated.

Requests for tax returns issued later in the filing period have a deadline for them to be completed of three months following the date shown on the letter. Therefore, taxpayers should complete their tax return within three months of the date of issue shown on the letter or by 31 October (for paper returns) or 31 January (for online returns), whichever is the most beneficial.

8,300 Limited Liability Partnerships filed their 2010-11 Income Tax Self Assessment tax returns after the due date.

2010-11 is currently the latest tax year for which HM Revenue & Customs has a verifiable data set of partnership information.

I refer to my previous answer on 3 June which stated "The Government is not currently considering a rule to terminate an individual's employment status and end related benefits." Individuals who are self-employed are required to complete an annual self assessment tax return. Failing to comply with their obligations under the self-assessment regime does not affect their right to claim certain statutory benefits.

The class of National Insurance contributions paid by employees (Class 1) and the self-employed (Class 2)

determines the contributory benefits to which they are statutorily entitled. In the case of a self-employed person who has paid Class 2 contributions on time, there is currently no statutory provision to withhold contributory benefits because a self-employed individual has failed to submit a tax return and to pay resulting penalties.

Where an individual changes their employment status, because of a change in their economic activity, the change in the class of National Insurance contributions paid will automatically feed through to their National Insurance record and be identified by the Department for Work and Pensions for the purpose of benefit entitlement.

A new late filing penalty regime for Self Assessment (SA) tax returns was introduced for the tax year 2010/11 onwards as part of ‘The Review of HM Revenue & Customs (HMRC) Powers, Deterrents and Safeguards' which ran from 2005 to 2012. Given the recent introduction of the new penalty regime, there has so far been no specific review of SA penalties. However, as with all aspects of the tax system, HMRC keeps its penalty regime under constant review.

Where self-assessment (SA) returns remain outstanding after the due date (31 January), a regime of penalties commences. Late-filing penalties are charged at an initial £100. If the return is still outstanding after three months, daily penalties of £10 per day are charged for up to 90 days. At six months late, a tax geared penalty of 5% of the liability shown on the return, or a minimum of £300, is charged, whichever is greater. At 12 months, a tax-geared penalty of 5% of the liability shown on the return, or a minimum of £300, is charged, whichever is greater.

These penalties will be pursued by a variety of interventions used either singularly or in combination through letters, telephone calls and text messages. The interventions may be undertaken within HM Revenue & Customs (HMRC) and/or by an external debt collection agency. If the penalties remain unpaid, further interventions can be made by HMRC, including calling at the customer’s home or court action to secure the completed SA return and payment of the penalties.

The Government are not currently considering a rule to terminate an individual’s employment status and end-related benefits. An individual’s employment status is defined by the terms and conditions under which they are engaged. The Government believe that an individual’s true economic activity should determine their status for tax and national insurance purposes and that the regime outlined above is sufficient to ensure self-employed individuals make the appropriate returns.

The majority of HMRC's IT services are outsourced through the ASPIRE Contract with Capgemini, who manage the IT supply chain for the Department. As part of their ongoing value for money activity, Capgemini is making changes to the supplier arrangements for the maintenance and support of the Self Assessment system from July 2013. HMRC holds Capgemini to account for the effective delivery of the Self Assessment maintenance and support arrangements as part of that contract.

The majority of HMRC's IT services are outsourced through the ASPIRE Contract with Capgemini, who manage the IT supply chain for the Department. As part of their ongoing value for money activity, Capgemini is making changes to the supplier arrangements for the maintenance and support of the Self Assessment system from July 2013. HMRC holds Capgemini to account for the effective delivery of the Self Assessment maintenance and support arrangements as part of that contract.

The vast majority of self-assessment (SA) taxpayers can complete their tax returns online, by using HM Revenue and Customs (HMRC) Self Assessment online service.

A small proportion of SA taxpayers (including Members of both Houses of Parliament) are not able to complete file tax returns online because they need to complete special dedicated pages. Developing the necessary forms and links to departmental computer systems would carry a disproportionate cost to HMRC at this time.

HMRC ensures that it complies with the extensive legal protection for disabled people which exists in domestic law. The UK is already bound by the UN Convention on the Rights of Persons with Disabilities. The Convention did not aim to establish new human rights for disabled people but sets out with greater clarity the human rights that disabled people already have so they are treated on an equal basis to other people.

Self Assessment is not exclusive to income tax payers and covers a variety of incomes, capital gains, allowances and reliefs. Information related solely to those who pay or who are due a repayment in respect of income tax following submission of a Self Assessment tax return is available only at a disproportionate cost.

Self Assessment is not exclusive to income tax payers and covers a variety of incomes, capital gains, allowances and reliefs. Information related solely to those who pay or who are due a repayment in respect of income tax following submission of a Self Assessment tax return is available only at a disproportionate cost.

HMRC provides a self assessment telephone help line which helps customers with queries about completion of self assessment tax returns. There is also extensive guidance for customers on the HMRC internet site.

HMRC provides a self assessment telephone help line which helps customers with queries about completion of self assessment tax returns. There is also extensive guidance for customers on the HMRC internet site.

The HMRC website provides full details of specific services that are offered by HMRC to customers with disabilities. HMRC also ensures that all of its internet products are accessible to people with disabilities using accessibility software.

HMRC provides alternative printed or audio format products to help people with a range of disabilities. The Department also provides a range of contact channels to help customers with different needs. These include telephone help lines and face to face meetings.

HMRC continues to work with a range of voluntary sector organisations to understand the needs of disabled customers and to ensure services are as accessible as possible. The Department also supports the voluntary sector to help disadvantaged and disabled customers through the provision of grant funding.

The information is held in relation to financial years running from 1 April to 31 March. The numbers of returns received by HMRC, rounded to the nearest 5,000, were as follows: