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Primary member
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Liddell-Grainger, Ian
Type
House
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Primary member
Liddell-Grainger, Ian (33)
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Answering member
Legislative stage
Legislation
Subject
Publisher
To ask the Chancellor of the Exchequer (1) what the cost under each budget heading was of administering the (a) Pay-As-You-Earn and (b) self-assessment system in (i) 2006, (ii) 2007, (iii) 2008 and (iv) 2009.;
To ask the Chancellor of the Exchequer (1) what the cost under each budget heading was of administering the (a) Pay-As-You-Earn and (b) self-assessment system in (i) 2006, (ii) 2007, (iii) 2008 and (iv) 2009.;
Asked by
Ian Liddell-Grainger
(Conservative)
Answered by
Stephen Timms
(Labour)
Answering body
Treasury
Type
Written questions
Status
Answered
Tabled on
18 January 2010
For answer on
20 January 2010
Answered on
30 March 2010
The information requested is set out in the following table. The figures are based upon an allocation of total costs for the Department. HMRC's reporting systems do not allow for costs to be reported at the level of budget heading.The figures reflect a period of significant change across HM Revenue and Customs (HMRC) following the merger of Inland Revenue and HM Customs and Excise, and the creation of the UK Border Agency. Consequently, the allocations of overhead costs have not always been consistent as structures change, and improvements are made.
A large part of the increase in reported cost between 2005-06 and 2006-07 was due to the introduction of a new financial system in April 2006. This system allowed additional costs that were previously treated as departmental overheads to be directly allocated to business functions. This resulted in the increase of costs directly attributed to income tax functions.Departmental restructuring during 2007-08 affected the way in which cost allocation data was captured during the year. As a consequence of this, the figure of £805 million for administering income tax self-assessment during 2007-08 is likely to be understated.
| £ million | ||||
| HMRC's administrative costs | ||||
| 2005-06 | 2006-07 | 2007-08 | 2008-09 | |
| Pay-as-you-earn | 919.2 | 944.4 | 949.3 | 951.5 |
| Self-assessment | 867.1 | 926.7 | 805.0 | 899.3 |
| National Insurance | 360.6 | 338.1 | 374.0 | 346.2 |
Subjects
PAYE; Self-assessment
Date
30 March 2010
Reference
508 c1047-8W; 312331
House
House of Commons
(2) how much it cost to operate PAYE, Self Assessment and national insurance in (a) 2006, (b) 2007, (c) 2008 and (d) 2009, broken down by budget heading.
(2) how much it cost to operate PAYE, Self Assessment and national insurance in (a) 2006, (b) 2007, (c) 2008 and (d) 2009, broken down by budget heading.
Asked by
Ian Liddell-Grainger
(Conservative)
Answered by
Stephen Timms
(Labour)
Answering body
Treasury
Type
Written questions
Status
Answered
Tabled on
25 January 2010
For answer on
27 January 2010
Answered on
30 March 2010
The information requested is set out in the following table. The figures are based upon an allocation of total costs for the Department. HMRC's reporting systems do not allow for costs to be reported at the level of budget heading.The figures reflect a period of significant change across HM Revenue and Customs (HMRC) following the merger of Inland Revenue and HM Customs and Excise, and the creation of the UK Border Agency. Consequently, the allocations of overhead costs have not always been consistent as structures change, and improvements are made.
A large part of the increase in reported cost between 2005-06 and 2006-07 was due to the introduction of a new financial system in April 2006. This system allowed additional costs that were previously treated as departmental overheads to be directly allocated to business functions. This resulted in the increase of costs directly attributed to income tax functions.Departmental restructuring during 2007-08 affected the way in which cost allocation data was captured during the year. As a consequence of this, the figure of £805 million for administering income tax self-assessment during 2007-08 is likely to be understated.
| £ million | ||||
| HMRC's administrative costs | ||||
| 2005-06 | 2006-07 | 2007-08 | 2008-09 | |
| Pay-as-you-earn | 919.2 | 944.4 | 949.3 | 951.5 |
| Self-assessment | 867.1 | 926.7 | 805.0 | 899.3 |
| National Insurance | 360.6 | 338.1 | 374.0 | 346.2 |
Subjects
PAYE; Self-assessment
Date
30 March 2010
Reference
508 c1047-8W; 313970
House
House of Commons
To ask the Chancellor of the Exchequer how many errors in the calculation of tax based on (a) Pay-As-You-Earn and (b) self assessment were identified in (i) 2006, (ii) 2007, (iii) 2008 and (iv) 2009; and how many errors in the calculation of all types of tax there were in...
To ask the Chancellor of the Exchequer how many errors in the calculation of tax based on (a) Pay-As-You-Earn and (b) self assessment were identified in (i) 2006, (ii) 2007, (iii) 2008 and (iv) 2009; and how many errors in the calculation of all types of tax there were in...
Asked by
Ian Liddell-Grainger
(Conservative)
Answered by
Stephen Timms
(Labour)
Answering body
Treasury
Type
Written questions
Status
Answered
Tabled on
20 January 2010
For answer on
25 January 2010
Answered on
16 March 2010
The information requested is not available as data on the numbers of errors in the calculation of tax are not held centrally.
Subjects
PAYE; Self-assessment
Date
16 March 2010
Reference
507 c762W; 313093
House
House of Commons
To ask the Chancellor of the Exchequer how many self-assessment forms required clerical action in (a) 2006, (b) 2007, (c) 2008 and (d) 2009; and for what reasons a self-assessment case may require clerical action.
To ask the Chancellor of the Exchequer how many self-assessment forms required clerical action in (a) 2006, (b) 2007, (c) 2008 and (d) 2009; and for what reasons a self-assessment case may require clerical action.
Asked by
Ian Liddell-Grainger
(Conservative)
Answered by
Stephen Timms
(Labour)
Answering body
Treasury
Type
Written questions
Status
Answered
Tabled on
8 February 2010
For answer on
10 February 2010
Answered on
2 March 2010
Information on the circumstances in which clerical action may be required on a self-assessment (SA) return is contained in Her Majesty Revenue and Customs' SA instruction manual, available at:"http://www.hmrc.gov.uk/SA/index.htm"The information requested on how many self-assessment returns required clerical action is available only at disproportionate cost as HMRC's systems do not capture this.
Subjects
Self-assessment
Date
2 March 2010
Reference
506 c1020W; 316950
House
House of Commons
To ask the Chancellor of the Exchequer (1) how many (a) Pay-As-You-Earn and (b) self-assessment cases remained open during (i) 2006, (ii) 2007, (iii) 2008 and (iv) 2009;
To ask the Chancellor of the Exchequer (1) how many (a) Pay-As-You-Earn and (b) self-assessment cases remained open during (i) 2006, (ii) 2007, (iii) 2008 and (iv) 2009;
Asked by
Ian Liddell-Grainger
(Conservative)
Answered by
Stephen Timms
(Labour)
Answering body
Treasury
Type
Written questions
Status
Answered
Tabled on
18 January 2010
For answer on
20 January 2010
Answered on
10 February 2010
The terms ““open PSN case”” and ““open P14 case”” are not used by HM Revenue and Customs (HMRC).PAYE open cases arise when HMRC is unable to match the pay and tax details submitted by their employer on form P14 to an individual's tax record or a match is made but the pay and tax do not reconcile and further work is needed to establish the correct tax position. This is a normal part of the PAYE process.The most recent internal audit review of PAYE open cases took place in March 2009, and reviewed the accuracy of clearance of 2007-08 PAYE open cases. HMRC's internal audit function checked a sample of cases and found that the accuracy achieved in clearing open cases was 95 per cent.HMRC do not use the term ““open cases”” in relation to self-assessment. Under self-assessment a case is cleared once the self-assessment tax return has been filed.Information on the number of open PAYE cases is available at:"For 2005-06 and 2006-07—25 June 2007, Official Report, column 388W.""For 2007-08 and 2008-09 in HMRC's Annual Accounts:""http://www.hmrc.gov.uk/about/hmrc-dep-acct0708.pdf""http://www.hmrc.gov.uk/about/hmrc-accs-0809.pdf"From 2009, the introduction of the new National Insurance and PAYE Service (NPS) will automate matching and processing of data sufficient to reduce the number of cases needing clerical intervention (exception cases) to less than 4.5 million each tax year. HMRC aims to clear these cases during the same year in which they occur so backlogs should no longer accrue.For the open cases existing when NPS went live HMRC have three pieces of work planned to reduce the existing open cases:"1. An Open Case Clearance Project in PAYE/SA Processing that deploys software to identify cases where an under or overpayment is due, or where the record is accurate and can be closed.""2. HMRC is working with an independent firm, on those open cases which are open because they do not appear to match to an existing record, to data match open cases with a wider range of data.""3. The Department will risk assess the remaining cases, prioritising those where repayments may be due, before starting a clerical review of the remaining cases in April 2010, which will continue until all backlogs have been worked."
Subjects
PAYE; Self-assessment
Date
10 February 2010
Reference
505 c1004-5W; 312333
House
House of Commons
To ask the Chancellor of the Exchequer how many people were on (a) self-assessment and (b) Pay-As-You-Earn in (i) 2006, (ii) 2007, (iii) 2008 and (iv) 2009.
To ask the Chancellor of the Exchequer how many people were on (a) self-assessment and (b) Pay-As-You-Earn in (i) 2006, (ii) 2007, (iii) 2008 and (iv) 2009.
Asked by
Ian Liddell-Grainger
(Conservative)
Answered by
Stephen Timms
(Labour)
Answering body
Treasury
Type
Written questions
Status
Answered
Tabled on
18 January 2010
For answer on
20 January 2010
Answered on
10 February 2010
The information requested is provided in the following table. Some individuals may be in both Pay as You Earn (PAYE) and self assessment.
| Estimated number of individuals (million) | ||
|---|---|---|
| Tax year | Self assessment | PAYE |
| 2005-06 | 9.0 | 35.6 |
| 2006-07 | 9.1 | 36.0 |
| 2007-08 | 9.3 | 37.3 |
| 2008-09 | 9.3 | 37.7 |
Subjects
PAYE; Self-assessment
Date
10 February 2010
Reference
505 c1004W; 312151
House
House of Commons
(3) when the most recent audit of open PSN cases was undertaken; and what statistics were collected for the purposes of that audit.
(3) when the most recent audit of open PSN cases was undertaken; and what statistics were collected for the purposes of that audit.
Asked by
Ian Liddell-Grainger
(Conservative)
Answered by
Stephen Timms
(Labour)
Answering body
Treasury
Type
Written questions
Status
Answered
Tabled on
25 January 2010
For answer on
27 January 2010
Answered on
10 February 2010
The terms ““open PSN case”” and ““open P14 case”” are not used by HM Revenue and Customs (HMRC).PAYE open cases arise when HMRC is unable to match the pay and tax details submitted by their employer on form P14 to an individual's tax record or a match is made but the pay and tax do not reconcile and further work is needed to establish the correct tax position. This is a normal part of the PAYE process.The most recent internal audit review of PAYE open cases took place in March 2009, and reviewed the accuracy of clearance of 2007-08 PAYE open cases. HMRC's internal audit function checked a sample of cases and found that the accuracy achieved in clearing open cases was 95 per cent.HMRC do not use the term ““open cases”” in relation to self-assessment. Under self-assessment a case is cleared once the self-assessment tax return has been filed.Information on the number of open PAYE cases is available at:"For 2005-06 and 2006-07—25 June 2007, Official Report, column 388W.""For 2007-08 and 2008-09 in HMRC's Annual Accounts:""http://www.hmrc.gov.uk/about/hmrc-dep-acct0708.pdf""http://www.hmrc.gov.uk/about/hmrc-accs-0809.pdf"From 2009, the introduction of the new National Insurance and PAYE Service (NPS) will automate matching and processing of data sufficient to reduce the number of cases needing clerical intervention (exception cases) to less than 4.5 million each tax year. HMRC aims to clear these cases during the same year in which they occur so backlogs should no longer accrue.For the open cases existing when NPS went live HMRC have three pieces of work planned to reduce the existing open cases:"1. An Open Case Clearance Project in PAYE/SA Processing that deploys software to identify cases where an under or overpayment is due, or where the record is accurate and can be closed.""2. HMRC is working with an independent firm, on those open cases which are open because they do not appear to match to an existing record, to data match open cases with a wider range of data.""3. The Department will risk assess the remaining cases, prioritising those where repayments may be due, before starting a clerical review of the remaining cases in April 2010, which will continue until all backlogs have been worked."
Subjects
PAYE; Self-assessment
Date
10 February 2010
Reference
505 c1004-5W; 313936
House
House of Commons
(2) when the most recent audit of open P14 cases was undertaken; and what statistics were collected for the purposes of that audit;
(2) when the most recent audit of open P14 cases was undertaken; and what statistics were collected for the purposes of that audit;
Asked by
Ian Liddell-Grainger
(Conservative)
Answered by
Stephen Timms
(Labour)
Answering body
Treasury
Type
Written questions
Status
Answered
Tabled on
25 January 2010
For answer on
27 January 2010
Answered on
10 February 2010
The terms ““open PSN case”” and ““open P14 case”” are not used by HM Revenue and Customs (HMRC).PAYE open cases arise when HMRC is unable to match the pay and tax details submitted by their employer on form P14 to an individual's tax record or a match is made but the pay and tax do not reconcile and further work is needed to establish the correct tax position. This is a normal part of the PAYE process.The most recent internal audit review of PAYE open cases took place in March 2009, and reviewed the accuracy of clearance of 2007-08 PAYE open cases. HMRC's internal audit function checked a sample of cases and found that the accuracy achieved in clearing open cases was 95 per cent.HMRC do not use the term ““open cases”” in relation to self-assessment. Under self-assessment a case is cleared once the self-assessment tax return has been filed.Information on the number of open PAYE cases is available at:"For 2005-06 and 2006-07—25 June 2007, Official Report, column 388W.""For 2007-08 and 2008-09 in HMRC's Annual Accounts:""http://www.hmrc.gov.uk/about/hmrc-dep-acct0708.pdf""http://www.hmrc.gov.uk/about/hmrc-accs-0809.pdf"From 2009, the introduction of the new National Insurance and PAYE Service (NPS) will automate matching and processing of data sufficient to reduce the number of cases needing clerical intervention (exception cases) to less than 4.5 million each tax year. HMRC aims to clear these cases during the same year in which they occur so backlogs should no longer accrue.For the open cases existing when NPS went live HMRC have three pieces of work planned to reduce the existing open cases:"1. An Open Case Clearance Project in PAYE/SA Processing that deploys software to identify cases where an under or overpayment is due, or where the record is accurate and can be closed.""2. HMRC is working with an independent firm, on those open cases which are open because they do not appear to match to an existing record, to data match open cases with a wider range of data.""3. The Department will risk assess the remaining cases, prioritising those where repayments may be due, before starting a clerical review of the remaining cases in April 2010, which will continue until all backlogs have been worked."
Subjects
PAYE; Self-assessment
Date
10 February 2010
Reference
505 c1004-5W; 313935
House
House of Commons
(4) how many coding errors there were in respect of the (a) self-assessment and (b) pay-as-you-earn system in (i) 2006, (ii) 2007, (iii) 2008 and (iv) 2009.
(4) how many coding errors there were in respect of the (a) self-assessment and (b) pay-as-you-earn system in (i) 2006, (ii) 2007, (iii) 2008 and (iv) 2009.
Asked by
Ian Liddell-Grainger
(Conservative)
Answered by
Stephen Timms
(Labour)
Answering body
Treasury
Type
Written questions
Status
Answered
Tabled on
18 January 2010
For answer on
20 January 2010
Answered on
1 February 2010
The information requested is available only at disproportionate cost, as the data is not centrally captured by HM Revenue and Customs' systems.
Subjects
PAYE; Self-assessment
Date
1 February 2010
Reference
505 c108W; 312407
House
House of Commons
To ask the Chancellor of the Exchequer (1) how many people paying tax through (a) self-assessment and (b) pay-as-you-earn were (i) overcharged and (ii) undercharged in (A) 2006, (B) 2007, (C) 2008 and (D) 2009; and what the difference was between the amount charged and the amount owed in each...
To ask the Chancellor of the Exchequer (1) how many people paying tax through (a) self-assessment and (b) pay-as-you-earn were (i) overcharged and (ii) undercharged in (A) 2006, (B) 2007, (C) 2008 and (D) 2009; and what the difference was between the amount charged and the amount owed in each...
Asked by
Ian Liddell-Grainger
(Conservative)
Answered by
Stephen Timms
(Labour)
Answering body
Treasury
Type
Written questions
Status
Answered
Tabled on
18 January 2010
For answer on
20 January 2010
Answered on
1 February 2010
The information requested is available only at disproportionate cost, as the data is not centrally captured by HM Revenue and Customs' systems.
Subjects
PAYE; Self-assessment
Date
1 February 2010
Reference
505 c108W; 312328
House
House of Commons
(2) how many people were affected by errors in the (a) self-assessment and (b) pay-as-you-earn system in (i) 2006, (ii) 2007, (iii) 2008 and (iv) 2009;
(2) how many people were affected by errors in the (a) self-assessment and (b) pay-as-you-earn system in (i) 2006, (ii) 2007, (iii) 2008 and (iv) 2009;
Asked by
Ian Liddell-Grainger
(Conservative)
Answered by
Stephen Timms
(Labour)
Answering body
Treasury
Type
Written questions
Status
Answered
Tabled on
18 January 2010
For answer on
20 January 2010
Answered on
1 February 2010
The information requested is available only at disproportionate cost, as the data is not centrally captured by HM Revenue and Customs' systems.
Subjects
PAYE; Self-assessment
Date
1 February 2010
Reference
505 c108W; 312329
House
House of Commons
(3) how many (a) pay-as-you-earn and (b) self-assessment cases there were in which the tax remitted did not match the end-of-year information in (i) 2006, (ii) 2007, (iii) 2008 and (iv) 2009;
(3) how many (a) pay-as-you-earn and (b) self-assessment cases there were in which the tax remitted did not match the end-of-year information in (i) 2006, (ii) 2007, (iii) 2008 and (iv) 2009;
Asked by
Ian Liddell-Grainger
(Conservative)
Answered by
Stephen Timms
(Labour)
Answering body
Treasury
Type
Written questions
Status
Answered
Tabled on
18 January 2010
For answer on
20 January 2010
Answered on
1 February 2010
The information requested is available only at disproportionate cost, as the data is not centrally captured by HM Revenue and Customs' systems.
Subjects
PAYE; Self-assessment
Date
1 February 2010
Reference
505 c108W; 312330
House
House of Commons
(3) how many (a) PAYE and (b) self-assessment taxpayers challenged or appealed the amount they were charged for income tax in (i) 2006, (ii) 2007, (iii) 2008 and (iv) 2009.
(3) how many (a) PAYE and (b) self-assessment taxpayers challenged or appealed the amount they were charged for income tax in (i) 2006, (ii) 2007, (iii) 2008 and (iv) 2009.
Asked by
Ian Liddell-Grainger
(Conservative)
Answered by
Stephen Timms
(Labour)
Answering body
Treasury
Type
Written questions
Status
Answered
Tabled on
25 January 2010
For answer on
27 January 2010
Answered on
1 February 2010
HM Revenue and Customs do not issue annual tax calculations to pay-as-you-earn (PAYE) taxpayers. PAYE customers who also meet the self-assessment (SA) criteria are required to complete an annual SA tax return. Further information on income tax self-assessment can be found at:"http://www.hmrc.gov.uk/sa/index.htm"The information requested is not available, as HMRC's systems do not record when employers operate tax codes based on the completion of a P46 form, or all the instances when a taxpayer may query the amount of tax they pay.In 2008 the self-assessments filing dates were changed, from 30 September and 31 January, to 31 October for paper returns and 31 January for online returns. The information requested is provided in the following table.
| Tax return | |
| 2006-07 | |
| Filed by 30 September 2007 | 3,382,668 |
| Total filed by 31 January 2008 | 8,250,952 |
| 2007-08 | |
| Filed by paper 31 October 2008 | 2,616,666 |
| Total filed by 31 January 2009 | 8,390,178 |
Subjects
PAYE; Self-assessment
Date
1 February 2010
Reference
505 c109W; 313967
House
House of Commons
(4) what the five most common errors made by individuals completing self-assessment forms were in (a) 2006, (b) 2007, (c) 2008 and (d) 2009.
(4) what the five most common errors made by individuals completing self-assessment forms were in (a) 2006, (b) 2007, (c) 2008 and (d) 2009.
Asked by
Ian Liddell-Grainger
(Conservative)
Answered by
Stephen Timms
(Labour)
Answering body
Treasury
Type
Written questions
Status
Answered
Tabled on
18 January 2010
For answer on
20 January 2010
Answered on
1 February 2010
Following a review of self-assessment in April 2004 HM Revenue and Customs (HMRC) introduced revised criteria for completion of self-assessment tax returns. As a result, many customers with straightforward tax affairs were no longer required to complete an annual tax return. The number of individuals who have automatically been taken out of self-assessment is provided in the following table.
Manual processing is required where a self-assessment main tax return is filed on paper. Returns filed electronically do not require manual processing and short tax returns filed on paper are subject to automated data capture.A self-assessment tax return can be regarded as incomplete for a number of reasons, for example: no signature or missing supplementary pages. HMRC will send these back to the taxpayer for completion. HMRC will correct obvious errors made by the taxpayer; for example:"Where the taxpayer transposes figures;""Puts a decimal point in the wrong place;""Makes arithmetical errors; or""Incorrectly records national insurance benefits."Information on the number of incomplete or incorrect returns is available only at disproportionate cost, as the data are not centrally held by HMRC's systems.Based on the sampling undertaken as part of the Department's monthly quality monitoring exercise, the five most common errors made by individuals completing self-assessment forms were:In 2005-06 failing to:"1. declare the correct amount of national insurance benefits on the return;""2. complete all the relevant boxes on the trust page;""3. include the amount of underpayment from an earlier year included in the PAYE code for a later year;""4. claim fixed rate expenses; and""5. include details of in-year repayments already received."In 2006-07 failing to:"1. declare the correct amount of national insurance benefits on the return;""2. complete all the relevant boxes on the trust page;""3. include the amount of underpayment from an earlier year included in the PAYE code for a later year;""4. correctly complete boxes on the return; and""5. include details of in year repayments already received."In 2007/08 failing to:"1. declare the correct amount of national insurance benefits on the return;""2. include the amount of underpayment from an earlier year included in the PAYE code for the return year;""3. claim fixed rate expenses;""4. include details of in year repayments already received; and""5. include the amount of underpayment from an earlier year included in the PAYE code for a later year."In 2008-09 failing to:"1. declare the correct amount of national insurance benefits on the return;""2. include the amount of underpayment from an earlier year included in the PAYE code for the return year;""3. include the amount of underpayment from an earlier year included in the PAYE code for a later year;""4. claim fixed rate expenses; and""5. complete the tax paid on pension income on the SA return."
| Number of individuals taken out of self-assessment | |
| 2005-06 | 285,584 |
| 2006-07 | 214,667 |
| 2007-08 | 190,453 |
| 2008-09 | 196,017 |
Subjects
Self-assessment
Date
1 February 2010
Reference
505 c107-8W; 312406
House
House of Commons
(3) what percentage of self-assessment forms were (a) incomplete and (b) completed incorrectly in (i) 2006, (ii) 2007, (iii) 2008 and (iv) 2009;
(3) what percentage of self-assessment forms were (a) incomplete and (b) completed incorrectly in (i) 2006, (ii) 2007, (iii) 2008 and (iv) 2009;
Asked by
Ian Liddell-Grainger
(Conservative)
Answered by
Stephen Timms
(Labour)
Answering body
Treasury
Type
Written questions
Status
Answered
Tabled on
18 January 2010
For answer on
20 January 2010
Answered on
1 February 2010
Following a review of self-assessment in April 2004 HM Revenue and Customs (HMRC) introduced revised criteria for completion of self-assessment tax returns. As a result, many customers with straightforward tax affairs were no longer required to complete an annual tax return. The number of individuals who have automatically been taken out of self-assessment is provided in the following table.
Manual processing is required where a self-assessment main tax return is filed on paper. Returns filed electronically do not require manual processing and short tax returns filed on paper are subject to automated data capture.A self-assessment tax return can be regarded as incomplete for a number of reasons, for example: no signature or missing supplementary pages. HMRC will send these back to the taxpayer for completion. HMRC will correct obvious errors made by the taxpayer; for example:"Where the taxpayer transposes figures;""Puts a decimal point in the wrong place;""Makes arithmetical errors; or""Incorrectly records national insurance benefits."Information on the number of incomplete or incorrect returns is available only at disproportionate cost, as the data are not centrally held by HMRC's systems.Based on the sampling undertaken as part of the Department's monthly quality monitoring exercise, the five most common errors made by individuals completing self-assessment forms were:In 2005-06 failing to:"1. declare the correct amount of national insurance benefits on the return;""2. complete all the relevant boxes on the trust page;""3. include the amount of underpayment from an earlier year included in the PAYE code for a later year;""4. claim fixed rate expenses; and""5. include details of in-year repayments already received."In 2006-07 failing to:"1. declare the correct amount of national insurance benefits on the return;""2. complete all the relevant boxes on the trust page;""3. include the amount of underpayment from an earlier year included in the PAYE code for a later year;""4. correctly complete boxes on the return; and""5. include details of in year repayments already received."In 2007/08 failing to:"1. declare the correct amount of national insurance benefits on the return;""2. include the amount of underpayment from an earlier year included in the PAYE code for the return year;""3. claim fixed rate expenses;""4. include details of in year repayments already received; and""5. include the amount of underpayment from an earlier year included in the PAYE code for a later year."In 2008-09 failing to:"1. declare the correct amount of national insurance benefits on the return;""2. include the amount of underpayment from an earlier year included in the PAYE code for the return year;""3. include the amount of underpayment from an earlier year included in the PAYE code for a later year;""4. claim fixed rate expenses; and""5. complete the tax paid on pension income on the SA return."
| Number of individuals taken out of self-assessment | |
| 2005-06 | 285,584 |
| 2006-07 | 214,667 |
| 2007-08 | 190,453 |
| 2008-09 | 196,017 |
Subjects
Self-assessment
Date
1 February 2010
Reference
505 c107-8W; 312335
House
House of Commons
(2) what criteria are used to determine whether a self-assessment case requires manual processing;.
(2) what criteria are used to determine whether a self-assessment case requires manual processing;.
Asked by
Ian Liddell-Grainger
(Conservative)
Answered by
Stephen Timms
(Labour)
Answering body
Treasury
Type
Written questions
Status
Answered
Tabled on
18 January 2010
For answer on
20 January 2010
Answered on
1 February 2010
Following a review of self-assessment in April 2004 HM Revenue and Customs (HMRC) introduced revised criteria for completion of self-assessment tax returns. As a result, many customers with straightforward tax affairs were no longer required to complete an annual tax return. The number of individuals who have automatically been taken out of self-assessment is provided in the following table.
Manual processing is required where a self-assessment main tax return is filed on paper. Returns filed electronically do not require manual processing and short tax returns filed on paper are subject to automated data capture.A self-assessment tax return can be regarded as incomplete for a number of reasons, for example: no signature or missing supplementary pages. HMRC will send these back to the taxpayer for completion. HMRC will correct obvious errors made by the taxpayer; for example:"Where the taxpayer transposes figures;""Puts a decimal point in the wrong place;""Makes arithmetical errors; or""Incorrectly records national insurance benefits."Information on the number of incomplete or incorrect returns is available only at disproportionate cost, as the data are not centrally held by HMRC's systems.Based on the sampling undertaken as part of the Department's monthly quality monitoring exercise, the five most common errors made by individuals completing self-assessment forms were:In 2005-06 failing to:"1. declare the correct amount of national insurance benefits on the return;""2. complete all the relevant boxes on the trust page;""3. include the amount of underpayment from an earlier year included in the PAYE code for a later year;""4. claim fixed rate expenses; and""5. include details of in-year repayments already received."In 2006-07 failing to:"1. declare the correct amount of national insurance benefits on the return;""2. complete all the relevant boxes on the trust page;""3. include the amount of underpayment from an earlier year included in the PAYE code for a later year;""4. correctly complete boxes on the return; and""5. include details of in year repayments already received."In 2007/08 failing to:"1. declare the correct amount of national insurance benefits on the return;""2. include the amount of underpayment from an earlier year included in the PAYE code for the return year;""3. claim fixed rate expenses;""4. include details of in year repayments already received; and""5. include the amount of underpayment from an earlier year included in the PAYE code for a later year."In 2008-09 failing to:"1. declare the correct amount of national insurance benefits on the return;""2. include the amount of underpayment from an earlier year included in the PAYE code for the return year;""3. include the amount of underpayment from an earlier year included in the PAYE code for a later year;""4. claim fixed rate expenses; and""5. complete the tax paid on pension income on the SA return."
| Number of individuals taken out of self-assessment | |
| 2005-06 | 285,584 |
| 2006-07 | 214,667 |
| 2007-08 | 190,453 |
| 2008-09 | 196,017 |
Subjects
Self-assessment
Date
1 February 2010
Reference
505 c107-8W; 312332
House
House of Commons
To ask the Chancellor of the Exchequer (1) how many individuals have been switched out of self-assessment in (a) 2006, (b) 2007, (c) 2008 and (d) 2009;
To ask the Chancellor of the Exchequer (1) how many individuals have been switched out of self-assessment in (a) 2006, (b) 2007, (c) 2008 and (d) 2009;
Asked by
Ian Liddell-Grainger
(Conservative)
Answered by
Stephen Timms
(Labour)
Answering body
Treasury
Type
Written questions
Status
Answered
Tabled on
18 January 2010
For answer on
20 January 2010
Answered on
1 February 2010
Following a review of self-assessment in April 2004 HM Revenue and Customs (HMRC) introduced revised criteria for completion of self-assessment tax returns. As a result, many customers with straightforward tax affairs were no longer required to complete an annual tax return. The number of individuals who have automatically been taken out of self-assessment is provided in the following table.
Manual processing is required where a self-assessment main tax return is filed on paper. Returns filed electronically do not require manual processing and short tax returns filed on paper are subject to automated data capture.A self-assessment tax return can be regarded as incomplete for a number of reasons, for example: no signature or missing supplementary pages. HMRC will send these back to the taxpayer for completion. HMRC will correct obvious errors made by the taxpayer; for example:"Where the taxpayer transposes figures;""Puts a decimal point in the wrong place;""Makes arithmetical errors; or""Incorrectly records national insurance benefits."Information on the number of incomplete or incorrect returns is available only at disproportionate cost, as the data are not centrally held by HMRC's systems.Based on the sampling undertaken as part of the Department's monthly quality monitoring exercise, the five most common errors made by individuals completing self-assessment forms were:In 2005-06 failing to:"1. declare the correct amount of national insurance benefits on the return;""2. complete all the relevant boxes on the trust page;""3. include the amount of underpayment from an earlier year included in the PAYE code for a later year;""4. claim fixed rate expenses; and""5. include details of in-year repayments already received."In 2006-07 failing to:"1. declare the correct amount of national insurance benefits on the return;""2. complete all the relevant boxes on the trust page;""3. include the amount of underpayment from an earlier year included in the PAYE code for a later year;""4. correctly complete boxes on the return; and""5. include details of in year repayments already received."In 2007/08 failing to:"1. declare the correct amount of national insurance benefits on the return;""2. include the amount of underpayment from an earlier year included in the PAYE code for the return year;""3. claim fixed rate expenses;""4. include details of in year repayments already received; and""5. include the amount of underpayment from an earlier year included in the PAYE code for a later year."In 2008-09 failing to:"1. declare the correct amount of national insurance benefits on the return;""2. include the amount of underpayment from an earlier year included in the PAYE code for the return year;""3. include the amount of underpayment from an earlier year included in the PAYE code for a later year;""4. claim fixed rate expenses; and""5. complete the tax paid on pension income on the SA return."
| Number of individuals taken out of self-assessment | |
| 2005-06 | 285,584 |
| 2006-07 | 214,667 |
| 2007-08 | 190,453 |
| 2008-09 | 196,017 |
Subjects
Self-assessment
Date
1 February 2010
Reference
505 c107-8W; 312155
House
House of Commons
(3) how many self-assessment forms were filed in respect of the (a) September and (b) January deadline in (i) 2008 and (ii) 2009.
(3) how many self-assessment forms were filed in respect of the (a) September and (b) January deadline in (i) 2008 and (ii) 2009.
Asked by
Ian Liddell-Grainger
(Conservative)
Answered by
Stephen Timms
(Labour)
Answering body
Treasury
Type
Written questions
Status
Answered
Tabled on
25 January 2010
For answer on
27 January 2010
Answered on
1 February 2010
The information requested is not available. HM Revenue and Customs (HMRC) do not hold data for the number of self-assessment tax returns processed manually by whether they were received in September or January. The total number of self-assessment returns processed manually is provided in the following table.
No such estimate has been made.
| Tax return year | Self-assessment (individuals) |
| 2005-06 | 4,988,969 |
| 2006-07 | 4,118,006 |
| 2007-08 | 2,314,728 |
| 2008-09 | Not yet available |
Subjects
Self-assessment
Date
1 February 2010
Reference
505 c108-9W; 313974
House
House of Commons
(2) what recent estimate he has made of the cost to his Department of processing self-assessment forms filed in (a) September and (b) January;
(2) what recent estimate he has made of the cost to his Department of processing self-assessment forms filed in (a) September and (b) January;
Asked by
Ian Liddell-Grainger
(Conservative)
Answered by
Stephen Timms
(Labour)
Answering body
Treasury
Type
Written questions
Status
Answered
Tabled on
25 January 2010
For answer on
27 January 2010
Answered on
1 February 2010
The information requested is not available. HM Revenue and Customs (HMRC) do not hold data for the number of self-assessment tax returns processed manually by whether they were received in September or January. The total number of self-assessment returns processed manually is provided in the following table.
No such estimate has been made.
| Tax return year | Self-assessment (individuals) |
| 2005-06 | 4,988,969 |
| 2006-07 | 4,118,006 |
| 2007-08 | 2,314,728 |
| 2008-09 | Not yet available |
Subjects
Self-assessment
Date
1 February 2010
Reference
505 c108-9W; 313942
House
House of Commons
To ask the Chancellor of the Exchequer (1) how many of the self-assessment forms filed in (a) September and (b) January were processed manually in (i) 2006, (ii) 2007, (iii) 2008 and (iv) 2009;
To ask the Chancellor of the Exchequer (1) how many of the self-assessment forms filed in (a) September and (b) January were processed manually in (i) 2006, (ii) 2007, (iii) 2008 and (iv) 2009;
Asked by
Ian Liddell-Grainger
(Conservative)
Answered by
Stephen Timms
(Labour)
Answering body
Treasury
Type
Written questions
Status
Answered
Tabled on
25 January 2010
For answer on
27 January 2010
Answered on
1 February 2010
The information requested is not available. HM Revenue and Customs (HMRC) do not hold data for the number of self-assessment tax returns processed manually by whether they were received in September or January. The total number of self-assessment returns processed manually is provided in the following table.
No such estimate has been made.
| Tax return year | Self-assessment (individuals) |
| 2005-06 | 4,988,969 |
| 2006-07 | 4,118,006 |
| 2007-08 | 2,314,728 |
| 2008-09 | Not yet available |
Subjects
Self-assessment
Date
1 February 2010
Reference
505 c108-9W; 313941
House
House of Commons