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<p>The information is not available as HM Revenue and Customs does not collect information
on amounts underpaid or overpaid.</p><p> </p><p>For many of the taxes that HM Revenue
and Customs is responsible for such as income tax and corporation tax, taxpayers are
required by law to make payments on account before the ultimate tax liability for
the year is known. This can result in overpayments, in which case the taxpayer would
be due a refund once the final liability was known. But it can also result in underpayments,
in which case HMRC would seek to collect the additional amount owed.</p><p> </p><p>
</p><p>In either case, interest may be due to HMRC or to the taxpayer according to
the statutory rates.</p>
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